An unrealized gain of $5,412 from the change in the fair value of the debt.
<h3>How does general interest rate risk work?</h3>
Interest-rate risk (IRR) is the exposure of a financial institution to unfavorable changes in interest rates. Accepting this risk is common practice in the banking industry and can be a key driver of profitability and shareholder value.
Explanation:
Given that the bond's face value is $400 000
Bond selling price: $370,000
yield until maturity equals 12%
Bond has a fair value of $365,000.
Value shifted = $2,000
Net income and OCI are both included in comprehensive income.
To learn more about Interest-rate risk (IRR) refer to:
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Answer:
Option D Research, discussion paper, exposure draft, standard.
Explanation:
The reason is that the International Accounting Standard Board conducts the research which includes the issues arising in the current standard due to advancement in environment. This requires that the company consider all the valuable suggestions fromt the professionals around the world. After a great discussion, the IASB chooses the best recommendations and publishes exposure draft which to review the judgement made. After careful review of the exposure, IASB issues new international accounting standard which results in abandoning the application of previous international accounting standard in two years time and opting to the new international accounting standard.
Answer:
Justified Alignment
Explanation:
The type of text alignment that is frequently seen in newspaper,magazines,and books(both the left and the right sides of the paragraph are perfectly straight).I'm sorry if it was wrong.
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Answer:
Network architecture refers to the layout of the network, consisting of the hardware, software, connectivity, communication protocols, and mode of transmission (i,e. wired or wireless). This FAQ will introduce you to the concept.
I hope this answer helps you>>>>
The danger associated with the abuse of a vehicle is compared to the danger of a loaded gun that could cause injury or worst death if being abused. Most tragic incidents in the streets/roads are due to vehicular accidents that cause many damages, including the loss life.
