bonds - fair value option and sinking funds august 2016
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BONDSFAIR VALUE OPTION
ANDSINKING FUNDS
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I n t h i s s e c t i o n w e w i l l c o v e r :uraccounted4accounting.com
Fair ValueOption
I n t h i s s e c t i o n w e w i l l c o v e r :uraccounted4accounting.com
Fair ValueOptionSinking Funds
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FAIRVALUEOPTION
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ADJUSTEACH
PERIOD
THERE IS NO
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Discount
THERE IS NO
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DiscountPremium
THERE IS NO
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DiscountPremiumAmortization
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INTEREST@
STATED
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NOT A BLANKETELECTION
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NONCURRENTASSET
DEBITS
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Contributions
DEBITS
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ContributionsIncome
CREDITS
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Losses
CREDITS
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LossesExpenses
R e c a p o f w h a t w e c o v e r e d :
Gains and Losses
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Fair Value Option
R e c a p o f w h a t w e c o v e r e d :
Gains and Losses No Amortization
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Fair Value Option
R e c a p o f w h a t w e c o v e r e d :
Gains and Losses No AmortizationNo Disc/Premium
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Fair Value Option
R e c a p o f w h a t w e c o v e r e d :
Non Current Assets
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Sinking Funds
R e c a p o f w h a t w e c o v e r e d :
Non Current Assets+ For Earnings
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Sinking Funds
R e c a p o f w h a t w e c o v e r e d :
Non Current Assets+ For Earnings- For Expenses
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Sinking Funds
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