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:
A.
higher
B.
the same
C.
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?