题目内容
(请给出正确答案)
[主观题]
A company, which prepares its financial statements in accordance with IFRS issues £5,
000,000 face value ten year bonds on January 1, 2010 when interest rates are 5.50%.The bonds carry a coupon of 6.50%, with interest paid annually on December 31.The carrying value of the bonds as of December 31, 2011 will be closest to:
A.£4,695,562.
B.£5,301,000.
C.£5,316,000.
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