如果这道题cost不等于par value

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。

是不是还需提供interest rate才能计算出interest rate？

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1 个答案

王园圆_品职助教 · 2025年01月02日

同学你好，你是不是想问，需要提供interest rate才能计算interest income？

是的哦，如果要计算具体的interest income的金额，那肯定需要interstate rate，但这和 cost和par value是否相等无关，无论是平价发行还是溢价折价发行债券，都需要知道初始入账价值和发行债券时候的历史interest rate，才能计算每一期的interest income

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