IFRS requires that all changes to the equity accounts be shown on: Select one: a. Balance sheet b. Statement of changes in equity O c Statement of retained earnings d. Statement of comprehensive income After redeeming a bond sold at a discount, the balance remaining in the discount on bonds account will be: Select one: a. The amount remaining after amortizing the discount b. Zero C. An amount equal to the par value of the bonds d. The original amount of the discount If the interest expense is not properly accrued, the current period's liability and equity will be: Select one: a. Current liability - overstated, Equity - understated O b. Current liability - understated, Equity - no effect O C. Current liability - no effect, Equity - overstated O d. Current liability - understated, Equity - overstated The principal amount of a regular bond is paid back to the bondholder: Select one: a. Annually o b. When the investor requests repayment from the issuing company c. Semi-annually, when interest is paid d. At the maturity date shown on the bond