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When a Bond Is Issued at a Premium

Question 133

Multiple Choice

When a bond is issued at a premium:


A) the carrying value of the bond increases each semiannual interest period.
B) the carrying value of the bond decreases each semiannual interest period.
C) the carrying value of the bond remains the same each semiannual interest period.
D) the carrying value is always equal to the par value each semiannual interest period.

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