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闫旭 · 2024年06月28日

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:

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?

1 个答案

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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