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[CFA level 1模拟真题]Version 5 Questions-Q29

Q29. Assume U.S.GAAP (generally accepted accounting principles) applies unless otherwise noted. When market interest rates increase, will a company that issued fixed – rate debt prior to the increase in rates most likely experience a(n):

 

Economic loss?

Change in the amount of debt recorded on the balance sheet?

A

No

No

B

No

Yes

C

Yes

No

D

Yes

Yes

 a

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thanks

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b

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b

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[em50]

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a

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a

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a

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[em01]

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