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The Evermaster Co. issues at par a $100,000 8% bond on Jan. 1, 2010 which mature

ID: 2423012 • Letter: T

Question

The Evermaster Co. issues at par a $100,000 8% bond on Jan. 1, 2010 which matures after 5 years. Bond issue costs are $7721.73 . The bond pays interest on July 1 and Jan 1. 1.How much interest expense would be recognized under GAAP on July 1, 2010? (round to the nearest dollar) 2.How much interest expense will be recognized under IFRS on July 1, 2010 ? (round to the nearest dollar, use effective interest method.) 3.How much interest expense will be recognized under GAAP for the six month period ending July 1, 2013. 4.How much interest expense will be recognized under IFRS for the six month period ending July 1, 2013 ( Hint: You need to compute the book value at the beginning of the six month period.) Round your answer to the nearest dollar?

Explanation / Answer

1.Interest expense under GAAP will be reported on income statement for the period will be equal to the coupon payment.

Interest expenses for the period Jan to June,2010                        = $ 100,000 x 8% x 6/12 4000
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