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English to German translations [PRO] Bus/Financial - Investment / Securities
English term or phrase:accrued
Bond interest is recognised in the income statement as follows; long term securities use the effective interest method whereas short term securities and long term securities with call/put options that effectively render maturity to short term use the straight line method.
This is a change in accounting policy from the previous accounting period, where bond interest income was **accrued** based on the coupon interest receivable.