单选题
编号：2692238
1. If market interest rates have changed materially since a firm issued a bond, and the firm uses the effective interest rate method, how is a change in the market value of the firm's debt most likely to be reported in the firm's financial statements?
- A.The gain or loss in market value must be calculated and disclosed in the footnotes to the financial statements.
- B.Net income and equity are unaffected,but the change may be discussed in management's commentary.
- C.Net income is unaffected,but the change in market value is recorded in other comprehensive income.