当前位置： 找题吧 >  CFA特许金融分析师 CFA考试LevelⅠ
[单选题]

A company that prepares its financial statements in accordance with IFRS issues ￡5,000,000 facevalue 10-year bonds on 1 January 2013 when market interest rates for such bonds are 5.50%. Thebonds carry a coupon of 6.50%, with interest paid annually on 31 December. The carrying value ofthe bonds as of 31 December 2014 will be closest to:

A.￡4,695,000.

B.￡5,316,000.

C.￡5,301,000.

参考答案与解析：

相关试题

A company, which prepares its financial statements in accordance with IFRS issues ￡5,000,000 face va

[单选题]A company, which prepares its financial statements in accordance with IFRS

  • 查看答案

    • A company which prepares its financial statements in accordance with IFRS incurred and capitalized €

    [单选题]A company which prepares its financial statements in accordance with IFRS i

  • 查看答案

    • A company, which prepares its financial statements in accordance with IFRS is in the process of deve

    [单选题]A company, which prepares its financial statements in accordance with IFRS

  • 查看答案

    • A company that prepares its financial statements in accordance with IFRS incurred and capitalized€2

    [单选题]A company that prepares its financial statements in accordance with IFRS in

  • 查看答案

    • A company, which prepares its financial statements in accordance with IFRS uses the revaluation mode

    [单选题]A company, which prepares its financial statements in accordance with IFRS

  • 查看答案

    • A company that prepares its financial statements in accordance with International Financial Reportin

    [单选题]A company that prepares its financial statements in accordance with Interna

  • 查看答案

    • A company that prepares its financial statements in accordance with International Financial Reportin

    [单选题]A company that prepares its financial statements in accordance with Interna

  • 查看答案

    • A company that prepares its financial statements according to IFRS owns several investment propertie

    [单选题]A company that prepares its financial statements according to IFRS owns sev

  • 查看答案

    • A company, which prepares its financial statements according to IFRS, owns several investment proper

    [单选题]A company, which prepares its financial statements according to IFRS, owns

  • 查看答案

    • On 1 January, a company, which prepares its financial statements according to IFRS, arranged financi

    [单选题]On 1 January, a company, which prepares its financial statements according

  • 查看答案

    • A company that prepares its financial statements in accordance with IFRS issues ￡5,000,000 facevalue