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The effective-interest method of bond amortization finds the difference between the ________ times the ________ and the ________ times the ________. stated interest rate, principal,

The effective-interest method of bond amortization finds the difference between the ________ times the ________ and the ________ times the ________.

  1. stated interest rate, principal, stated interest rate, carrying value
  2. stated interest rate, principal, market interest rate, carrying value
  3. stated interest rate, carrying value, market interest rate, principal
  4. market interest rate, carrying value, market interest rate, principal

The International Financial Reporting Standards require the use of ________.

  1. any method of amortization of bond premiums
  2. the straight-line method of amortization of bond discounts
  3. the effective-interest method of amortization of bond premiums and discounts
  4. any method approved by US GAAP

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