The Silver-Lined Bonds of Sunshine Mining.
描述了阳光矿业公司1980年4月发行的银价挂钩债券的特点、替代会计解释以及公司对该债券的会计处理。
Abstract ABSTRACT: Sunshine Mining Company issued silver-indexed bonds in April 1980. This article describes some of the features of these bonds, alternative accounting interpretations, and the company's accounting for the bonds.