Question 34 Under the new accounting standard for leases (effective 2019), companies classify all capitalized leases as either: O A. Non-operating or operating leases O B. Finance or operating leases OC. Capital or operating leases OD. Variable interest or fixed rate leases OE None of the above Question 37 2 points Save And Assume that in January 20X7, Fancy Corp. announced a S1.2 billion bond issuance. The bonds have a coupon rate of 6.7S% payable semiannually. Assume the bonds have been assigned credit ratings of BBB (stable outlook) by Standard and Poor's, Baa2 (stable outlook) by Moody's, and BBB (stable outlook) by Fitch. Which of the following is not true? OA The yield on these bonds would have been lower if Standard and Poor's, Moody's, and Fitch had assigned higher credit ratings O B. The periodic interest payment will be $40.50 million OC. The coupon rate on these bonds would have been higher if Standard and Poor's, Moody's, and Fitch had assigned lower eredit ratings OD. The periodic interest expense will depend on the bond's yield OE None of the above