Hello, my name is Raghavan Mand. I belong to India. I love reading books in my free time. Debentures meaning in accounting- financial instrument, which is a combination of a loan and securities. This debenture comes to us from England, where it was developed in the 16th century. In fact, from the word "duty", namely, possible tax on goods and services. In practice, the debenture is a long-term loan that gives investors the right to own an equal proportion of all assets in a company.