PD改成FVOCI，用fair value入账，利息不是变少了吗？

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。

后面两年的market value都降低了，那么以FVOCI入账时，利息的计算，是最初买入价*利率，还是入账的市场价*利率？

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王园圆_品职助教 · 2024年06月28日

同学你好，利息的计算，无论是FVPL，FVOCI还是amortized cost,都是用每一年这个债券的amortized cost*最初债券发行时候的利率 来计算的，所以无所谓是如何计量债券自身的价值，利息费用的计算方式都一样，且结果也都一样哦

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PD改成FVOCI，用fair value入账，利息不是变少了吗？

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