A debenture is a debt instrument. A company issues debentures to the public when they do not want to dilute their ownership structure. So they pay interest on such debentures, not dividends. Let us learn the accounting treatment for the issue of debenture and the various types of debentures.
- Meaning and Features of Debentures
- Types of Debentures
- Debentures issued at Par
- Debentures issued at Premium
- Debentures issued at Discount
- Issue of Debentures as Collateral
- Treatment of Discount on Issue
- Treatment of Interest on Debentures