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acct 1235 > ch 12 > Flashcards

ch 12 Flashcards

1
Q

initial bond measurement JE

A

long term investment
cash

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2
Q

subsequent measurement of bond calculating cash payment

A

face value (w/out premium/discount) x coupon rate of bond x 6/12

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3
Q

subsequent measurement of bond calculating interest income

A

carrying/book value (w/ premium/discount and amortization) x market interest rate x 6/12

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acct 1235 (13 decks)

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