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treepple · 2020年02月23日

问一道题：NO.PZ2018062004000194

  1. CFA I
  2. FRA

问题如下：

A three-years bond face valued is $1000 with 7% coupon rate annual payment, and the current market interest rate is 5%, which of the following statement is most likely correct (assume under IFRS):

选项：

A.

the amortization cost at year one is 950.

B.

the interest expense at year one is $52.72.

C.

$52.72 is reported as CFO or CFF

解释：

Answer is B, the bond price=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first year interest expense=1054*5%=52.72, and amortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reported as CFO or CFF outflow under IFRS

这道题支付的coupon70上课时不是说应该全部计入CFO吗？在IFRS下，可以作为CFO或CFF的是interest payment，这里是把coupon看成就是interest吗？

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1 个答案

纠纠_品职答疑助手 · 2020年02月24日

同学你好：

在IFRS下所有的coupon都被计入CFO or CFF 所以不是52.72 而是70。C错在金额。

加油！

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