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3 Cards in this Set
- Front
- Back
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Bonds Payable |
Designate as 1. Fair value thru P/L - Issue price/net proceeds excluding interest -expense immediately transaction costs 2. Not fv thru p/l - fv minus transaction costs |
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What is the fair value of bonds payable? |
Present value of future cash payments to settle the bond liability |
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Non current assets held for sale |
Lower of FV-CTS & its Carrying Amount |
