Discuss the difference between the stated rate and the market rate on bonds

1.Discuss the difference between the stated rate and the market rate on bonds.  What happens to a bond price when market rates go up and vice versa?  Who controls the stated rate?  Who controls the market rate?

2,What are the differences between accounting for investments based on fair value vs. amortized cost?  What type of investments are accounted for using fair value?  What type of investments are accounted for using amortized cost?  

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