评价发行债券

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：

higher

the same

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。

老师您好，请问下从哪里知道这是评价发行债券？

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王园圆_品职助教 · 2023年02月15日

嗨，努力学习的PZer你好：

同学你好，这里“ (assume cost=par value)”，意思是购买成本就等于面值，所以是平价发行哦

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努力的时光都是限量版，加油！

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