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What Are the Primary Concepts That Support Object-Oriented Programming

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What are the primary concepts that support object-oriented programming?

Comprehend the principles of derivative financial instruments and their accounting under GAAP.
Recognize the factors involved in the extinguishment of debt before maturity.
Understand the principles and controversies of the fair value option in financial reporting.
Analyze the impacts of interest rate changes on bond retirement and the related accounting implications.

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