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cui1130 · 2023年03月14日

账面价值carrying value是260000，赎回价格是223000，不应该直接用carrying value-call price就可以了吗

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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 。

账面价值carrying value是260000，赎回价格是223000，不应该直接用carrying value-call price就可以了吗  

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lynn_品职助教 · 2023年03月18日

嗨，从没放弃的小努力你好：


账面价值carrying value是260000，赎回价格是223000，不应该直接用carrying value-call price就可以了吗  

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 。


同学的问题主要是为什么要减去为摊销的发行成本。


发行成本是我们发行债券时给券商/发行商的一些费用，在美国准则下，这个费用没有当期在I/S表中费用化，而是记录在B/S表中摊销到每一期


但是实际上在期初就花掉了


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起核销written off，所以还要减去15.23k。


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