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来自:CFA > 2021 Level I > 模拟考试二 2021-05-10 23:00
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

The real talent is resolute aspirations.
真正的才智是刚毅的志向。