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。
本题 2018年interest income=2017年底债券par*利率 . 利息收入和Fair Value没有关系对吧?主要看收购成本cost 对吧?哪怕是溢价 折价收购 通过cost BASE法则计算摊销后的ending price 再乘以利率得利息收入。和fair value 没关系喽?