Which of the following statements is true about fair value measurement as it applies to bonds payable? Companies must report bonds payable at fair value because it is a financial liability, Changes in the fair value of bonds caused by general changes in interest rates are recorded as adjustments to equity thouth other comprehensive Income The fair value of a bond is unaffected by the credit worthiness of the issuing company, An unrealized holding gain or loss is the net change in the fair value of the bond liability from one period to another, exclusive expense recognized interest