Module 7 Slides-student

5 coupon rate of interest paid semiannually a 10

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Unformatted text preview: nually A 1.0% semiannual market rate of interest A maturity date in 2015 (i.e., 6 periods) Effective Interest Method (Premium) Effective Cost of Debt Cost Financial Ratios Over Time Financial (1) Interpret this graph. (2) If profitability and interest coverage reflected similar time trends, how did they vary? Global Accounting Global Under IFRS, companies can limit disclosure of contingent Under liabilities if doing so would severely prejudice the entity’s competitive or legal position. competitive For accruals, U.S. GAAP requires the company to accrue the For lowest number in the range whereas IFRS requires the company to accrue the expected amount. to IFRS offers more disclosure of liabilities and accruals....
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This document was uploaded on 11/25/2013.

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