On January 1, 2020, Alaska Corporation purchased P1,000,000 10% bonds for P1,051,510 (including broker’s commission of P20,000).  Interest is payable annually every December 31.  The bonds mature on December 31, 2022.  The prevailing market rate for the bonds is 9% at December 31, 2020.   If the bonds are classified as FA@FVTPL, the amount to be recognized as fair value adjustment loss in its 2020 profit or loss is

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January 1, 2020, Alaska Corporation purchased P1,000,000 10% bonds for P1,051,510 (including broker’s commission of P20,000).  Interest is payable annually every December 31.  The bonds mature on December 31, 2022.  The prevailing market rate for the bonds is 9% at December 31, 2020.

 

If the bonds are classified as FA@FVTPL, the amount to be recognized as fair value adjustment loss in its 2020 profit or loss is

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