Fixed rate notes and bonds have interesting dynamics that respond to various economic factors affecting the market or fair value of those instruments. There are several potential results from the issuance of fixed rate instruments. Please discuss and explore the following topics: Identify and explain what factors may cause a change in the market/fair value of fixed rate notes and bonds? Explain the accounting treatments for notes and bonds when issued? For this discussion focus on the technical/fundamental factors that are going to affect market or fair value, not the indirect impact of macro factors such as economy or demand