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maomili · 2023年01月07日

我想问，这里计算出interest income一样的基础是因为题干中指出assume cost=par value么？

  1. CFA II
  2. FRA

NO.PZ2018111303000015

问题如下：

Fabian, CFA, work on the Equity investment company, Fabian is preparing a research report on PZ company, listed in HK and complies with IFRS 9. She collected information of three fixed income investments from PZ’s year end 2019 financial report (assume cost=par value):

If Angle PD had been classified as FVOCI, the reported interest income would be:

选项：

A.

higher

B.

the same

C.

lower

解释：

B is correct.

考点：Financial asset 的会计计量

解析：

平价发行债券没有摊销问题，interest income就等于收到的coupon payment，不管分类为amortized资产还是FVOCI，interest income都是一样的。

我想问，这里计算出interest income一样的基础是因为题干中指出assume cost=par value么？

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1 个答案

袁园_品职助教 · 2023年01月07日

嗨，从没放弃的小努力你好：


是的啊，当cost=par value时，就是平价发行的债券，平价发行的债券没有摊销问题，所以interest income=coupon，都是一样的哦。

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