List the three categories of contingent liabilities and, Auditing

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List the three categories of contingent liabilities and

Problem

a) List the three categories of contingent liabilities and what the company must disclose or record for each category.

b) When issuing bonds, if the market interest rate is greater than the stated interest rate, will the bonds issue at a premium or a discount and why? Explain your reasoning for your answer.

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Auditing: List the three categories of contingent liabilities and

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