BE14-14 Shonen Knife Corporation ha optado por utilizar la opcin de valor razonable para uno...
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BE14-14 Shonen Knife Corporation ha optado por utilizar la opcin de valor razonable para uno de sus pagars. El pagar se emiti a una tasa efectiva del 11% y tiene un valor en libros de $16,000. Al final del ao, la tasa de prstamo de Shonen Knife (riesgo crediticio) ha disminuido; el valor justo del pagar es ahora de $17,500. (a) Determine la ganancia o prdida por tenencia no realizada sobre el pagar. (b) Preparar el asiento para registrar cualquier ganancia o prdida por tenencia no realizada
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