How do different accounting standards treat bond investments and the recognition of interest income related to yield to maturity?

... yields that depend on the maturity you choose. For example, our one-month CD ... information, to the extent applicable, clearly and conspicuously:. Using a non-linear least squares procedure, we relate the yield to maturity to Moody's rating, Standard & Poor's rating, and accounting measures of credit ... The information on the coupon rate, YTM, duration, ... ORB born, High yield, Middle maturity and Far from maturity bond portfolios, while the stock. 10-Year T-Note: The average daily treasury yield for U.S. Treasury Notes with maturities of ten years (negotiable debt obligations backed by the full faith and ... TIPS breakeven inflation rate, defined as the difference between nominal and TIPS yields of comparable maturities, is potentially useful as a real-time measure ... ... yield to maturity (assuming all portfolio securities are held to maturity); it is available the first month after the fund's inception. SEC Yield w/o Waiver ... In Flannery's and Diamond's models, asymmetric information causes some firms to choose short maturities because they are less likely than other firms to have ... By assuming that interest rates at different maturities (one and five years) move differently in each of separate monetary policy shocks, Andrade and Ferroni ( ... The relationship between yield and maturity is known as the “term structure” of interest rates. A yield curve can be created for any type of bond. The most ... Jul 24, 2014 ... Prices for most municipal securities are quoted on a yield-to-maturity basis and can be converted to a dollar price. Daily pricing information ...