Exercise 3.10 Liability held as an asset On 1 January 2019, Kangaroo Ltd issues at par $2 million BBB-rated exchange-traded 5- year fixed rate debt securities with an annual 10% interest coupon. On 31 December 2019, investments in the debt securities are trading as an asset in' an active market at $929 per $1000 of par value after payment of accrued interest. Kangaroo Ltd uses the quoted price of the asset in an active market as its initial input into the fair value measurement of the debt securities liability. Determine the fair value of the debt securities at 31 December 2019. What other factors may need to be included when determining the fair value of the liability? (LO3 and L04) Focus 6 1785 words English (Australia) DELL Priser F12 F11 F10 F9 FB F7 F5 F6 F2 F3