(3 points) When are companies required to amortize away the premium on a bond receivable? (A 34) O Companies never amortize away premiums. Only discounts need to be amortized. O When the company has classified the bond receivable as a held-to-maturity security. O Any time the company reports a balance in the premium account. When the company has classified the bond receivable as a trading security. why are some U.S. companies already reporting under IFRS instead of GAAP? O They have a special government contract that requires IFRS reporting. O They have a parent company that requires them to report under IFRS. O They believe it is coming anyway and they want to get ahead. O They have a bank that requires them to report under IFRS