When the market rate of interest falls after issuance, a company selecting the fair value option for reporting a liability with a fixed coupon rate will report:
A
no change.
B
a gain.
C
a loss.
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融跃答疑珂老师 2021-05-11 09:21
致精进的你:
发行完债券之后,利率下降,意味着当初发的债券利率偏高,即融资成本较高,会报道loss
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