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Kokonoi Hajime · 2023年10月27日

US GAAP的那个方法还考吗

NO.PZ2023020602000190

问题如下:

On 1 January 2014, the market rate of interest on a company’s bonds is 5%, and it issues a bond with the following characteristics:


If the company uses International Financial Reporting Standards (IFRS), its interest expense (in millions) in 2014 is closest to: (2020-

选项:

A.€2.307. B.€2.386. C.€1.846.

解释:

IFRS requires the effective interest method for the amortization of bond discounts/premiums.

The bond is issued for 0.9228 × €50 million = €46.140.

Interest expense = Liability value × Market rate at issuance = 0.05 × €46.140 = €2.307

C is incorrect. It uses the coupon rate of 4% × 46.140 = 1.8456.

B is incorrect. It uses the straight-line method of bond amortization, which is allowed under US GAAP but not IFRS.50 × 4% – [(100 – 92.28) × 50]/10 years = 2 + 386,000 = 2.386

如题

1 个答案

王园圆_品职助教 · 2023年10月27日

同学你好,bond的处理是没有什么IFRS和US GAAP的区别点的

所以本题无论是IFRS下还是US GAAP下,都是同样的如解析中的求解方法