Accountıng Iı Deneme Sınavı Sorusu #1040342

Which of the following is recorded using the amortized cost instead of fair values?


Fair Value

Face Value

Bond purchased at discount

Held-to-maturity securities

The effective interest rate


Yanıt Açıklaması:

Held-to-maturity securities are recorded using the amortized cost instead of fair values. Therefore, there is no holding gain or loss to recognize in financial statements. The correct answer is D.

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