NO.PZ201602060100000803
问题如下：
Compared to Confabulated’s reported interest income in 2018, if Dumas had been classified as FVPL, the interest income would have been:
选项：
A.
lower.
B.
the same.
C.
higher.
解释：
B is correct.
The coupon payment is recorded as interest income whether securities are amortized cost or FVPL. No adjustment is required for amortization since the bonds were bought at par.
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FVPL，interest income都是一样的。
interest income不应该是投资者的要求回报吗，只有coupon 是确定债券现金流的，才是不变的，按道理interest 应该是会变得啊，解析是不是把interest和coupon搞混了
