Examlex
Pond Corporation uses the fair value method of accounting for its investment in Swan Company.Which one of the following events would affect the Investment in Swan Co.account?
Face Value
The nominal or dollar value printed on a bond, note, or other financial instrument, representing the amount due at maturity.
Quoted Price
The publicly stated cost or value of a stock, commodity, or financial instrument.
Coupon Rate
The yearly rate of interest that the entity issuing a bond pays to its investors, represented as a proportion of the bond's nominal value.
Yield
Yield is the income returned on an investment, such as the interest or dividends received, expressed as a percentage of the investment's cost.
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