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| Teaching Since: | May 2017 |
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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
Under IFRS, bond issuance costs, including the printing costs and legal fees associated with the issuance, should be:
(a) Expensed in the period when the debt is issued.
(b) Recorded as a reduction in the carrying value of bonds payable.
(c) Accumulated in a deferred charge account and amortized over the life of the bonds.
(d) Reported as an expense in the period the bonds mature or are redeemed.
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