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syzsg004 · 2022年09月12日

讲义里不是就carrying value减去cash就可以了？

  1. CFA I
  2. FRA

NO.PZ2016012102000199

问题如下：

Here is some information about the BIM corporation's bonds redemption under U.S. GAAP. Which of the following is most accurate?

  • call price=$223,000
  • on the call date:
    • face value=$200,000
    • unamortized issue costs=$15,230
    • carrying value=$260,000

选项：

A.

Report a gain of $21,770.

B.

Report a loss of $17,500.

C.

Report a gain of $37,000.

解释：

A is correct.

Under U.S. GAAP, unamortized issue costs are reported on the balance sheet as an asset and are not included in the book value of the bond liability.

Thus, the remainder of the issue costs must be written off when the bond is redeemed.

Gain or loss on redemption = carrying value - reacquisition price - unamortized issue costs = 260000-223000-15230= +21770---gain

考点： 发行成本摊销和核销

在美国准则下，债券的发行成本将作为一项资产，确认在B/S上，然后逐年摊销到I/S中。

因此，当债券被赎回时，剩余的未摊销完毕的发行成本也要一核销written off。

赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。

这道题为什么还要减去未摊销部分

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2 个答案

Kiko_品职助教 · 2022年12月22日

嗨，爱思考的PZer你好：


是的！~

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努力的时光都是限量版，加油！

Kiko_品职助教 · 2022年09月13日

嗨，努力学习的PZer你好：


在美国准则下，发行成本不计入资产的账面价值中，而是单独的一项，所以还需要 减去这一部分的成本。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

Ivana 🍭 · 2022年12月07日

老师，请问那要是在IFRS准则下，issue cost是直接扣除的，那是不是就不需要再扣除了，直接用carrying value- price ?

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