Bonds, Issues, Problems, ambiguities and Present Solutions to Resolve Those Problems
Author(s):
Abstract:
Project Financing Bonds is One of the Securities In The Years Following The Islamic Revolution, Used As A Debt Security By Iranian Government And Various Companies. Exchange Act related to issuance of bond was approved by Parliament on Oct. 1977 and according to the joint proposal of the Ministry of Economic Affairs and Finance and Other Relevant Economic Fundamentals Of The Country, on September 1978 the executive regulation of this act Was approved by the Council of Ministers. The Project Financing Bonds Were Used In Different Ways From The Central Bank, The Government And Companies Such As Khark Petrochemical, Polyacryl, To Control Money Market And Other Usage Such As Financing project. In This Paper, A Preliminary Discussion On The Project Financing Bonds such As The Definition, Purposes, Types And jurisprudence issues Of The Project Financing Bonds And The Differences Between The Project Financing Bonds And Bonds, Are Discussed And The Problems And Ambiguities That Exists In These Types Of Securities Have Been Mentioned And Were Presented Some Solutions For Any Of Problems.
Keywords:
Language:
Persian
Published:
Journal of accounting and social interests, Volume:5 Issue: 1, 2015
Pages:
149 to 168
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