Hello, my name is Omar Parsa belong to India. I love reading books especially accounting subjects. It is observed that in the commerce stream the most frequently asked questions and answers are about debentures and one of the main types of debentures is bearer debentures. These kinds of debentures are exchangeable by delivery and known as negotiable instruments that are paid to the bearer. There will be no record of such debentures are maintained. Interest is paid to the owner or the bearer. So, this is bearer debentures meaning in accounting. If you also need to know about non-convertible debentures, convertible debentures, registered debentures, redeemable debentures, irredeemable debentures then you may visit the referral link.