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Under IFRS, Interest Income and the Amortization of Discounts and Premiums

Question 325

Multiple Choice

Under IFRS, interest income and the amortization of discounts and premiums for long-term notes must be accounted for using


A) the straight-line method.
B) the effective interest method only.
C) either the straight-line or effective interest method.
D) the units-of-production method.

Correct Answer:

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