. CALC EXCEL OVERVIEW ELAPSED 3 4 5 HELP 1 2 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 A bond is issued at a premium and redeemed at a discount to par. Any gain or loss as a result of extinguishment prior to maturity under IFRS will be booked as a: Gain in income from continuing operations. Loss in income from continuing operations. Gain in retained earnings as an accounting adjustment. Loss in retained earnings as an accounting adjustment o Eie to search