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Which of the following arguments is presented by the FASB to explain why a gain is recorded by a company when its creditworthiness is becoming

Which of the following arguments is presented by the FASB to explain why a gain is recorded by a company when its creditworthiness is becoming worse?

The income of the company will increase as the amount of interest payment declines.

The debtholders loss is the shareholders gain.

The shareholders loss is the debtholders gain.

The decrease in the market rate will increase the value of equity shares.

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