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2022-04-11 16:1515 A company redeems $1,000,000 face value bonds with a carrying value of $990,000. If the call price is 104 the company will: A reduce bonds payable by $1,000,000. B recognize a loss on the extinguishment of debt of $50,000. C recognize a gain on the extinguishment of debt of $10,000. 15 B is correct. If a company decides to redeem a bond before maturity, bonds payable is reduced by the carrying amount of the debt. The difference betwee the cash required to redeem the bonds and the carrying amount of the bonds is a gain or loss on the extinguishment of debt. Because the call price is 104 and the face value is $1,000,000, the redemption cost is 104% of $1,000,000 or $1,040,000. The company’s loss on redemption would be $50,000 ($990,000 ca- rying amount of debt minus $1,040,000 cash paid to redeem the callable bonds). callable bond是什么？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2022-04-11 18:34
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同學(xué)你好，callable bond指的是企業(yè)發(fā)行了債券之后，給了企業(yè)（債務(wù)人）一個(gè)選擇權(quán)，可以選擇提前贖回債券的選擇權(quán)
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