Choose the Correct Answer [4 points] Which element determines the valuation of in-substance defeasance arrangements? a) Face value of new bonds b) Market price of securities c) Original bond carrying value d) Present value of trust assets

For which of the following securities will unrealized holding gains or losses be recorded as other comprehensive income? Enter 1, 2, 3, or 4 that represents the correct answer. Debt investments, trading. Debt investments, held-to-maturity. Equity investments, trading. Equity investments, available-for-sale.

Negotiable instruments of ownership or debt such as stocks and bonds are examples of a. securities. b. debentures. c. portfolios. d. collateral.

5. Changes in the fair value of the effective portion of a hedging financial instrument are recognized as a part of current earnings of the period for which of the following?   Cash Flow Hedge Fair Value Hedge a. Yes Yes b. No Yes c. Yes No d. No No   Multiple Choice   a.   b.   c.   d.

question 33 choose the correct answer from the choices

Matching         Select the term that best fits each of the following definitions and descriptions. a. Long-term debt b. Callable bonds c. Troubled debt restructuring d. Serial bonds e. Commodity-backed bonds f. Term bonds g. Convertible bonds h. Bond indenture i. Straight-line method j. Off-balance-sheet financing k. Stated interest rate l. Bond discount m. Zero-interest bonds n. Early extinguishment of debt o. Debenture bonds p. Junk bonds q. Bearer bonds r. Registered bonds s. Bond issuance costs t. Secured bonds      32.  Provides for recognition of an equal amount of premium or discount amortization each period.      33.  Bonds that mature in one lump sum at a specified future date.      34.  Bonds that provide for conversion into some other security at the option of the stockholder.      35.  Bonds that mature in a series of installments at future dates.      36.…

Which of the following is an example of long term instruments? (select all that apply) a. Asset backed securities b. Commercial paper С. Repo d. Treasury bill

An unrealized holding gain or loss on a trading debt investment is the difference between the investments Select one: a. fair value and original cost. b. fair value and amortized cost. c. face value and amortized cost. d. face value and original cost.

Define each of the following terms:d. Call provision; redeemable bond; sinking fund

4. Boss Co. purchased bonds at a discount in the open market as an investment. The bonds will be held in order to collect their contractual cash flows. Boss should account for these bonds at a. Cost. c. Fair value through OCI. d. Lower of cost or market. b. Amortized cost. 5. According to PFRS 9, on initial recognition, the entity has the option of designating financial assets to be measured at FVPL