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...PREVIEW OF CHAPTER 14 14-2 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield 14 Long-Term Liabilities LEARNING OBJECTIVES After... Describe the nature of bonds and indicate the accounting for bond issuances Describe the accounting for the extinguishment of debt Describe the accounting for the fair value option Indicate how... issue a prospectus ► Have bond certificates printed LO Valuation and Accounting for Bonds Selling price of a bond issue is set by the supply and demand of buyers and sellers, relative risk,