The amortization of bond discount by the issuing company decreases the carrying value of its bonds payable

In a securitization, a special purpose vehicle (SPV) is responsible for the:

a) issuance of the asset-backed securities. b) collection of payments from the borrowers. c) Recovery of underlying assets for delinquent loans.

Which process focuses on people within an organization and includes functions such as recruiting, hiring, training, and benefits management?

a. Human Capital Management (HCM) b. Project Management c. Financial Accounting d. Management Accounting or Controlling (CO) e. None of the above