问一道题：NO.PZ2018062004000193 [ CFA I ]

问题如下：

Under US GAAP, issuing a bond involves legal and accounting fees, printing costs, sales commissions and other fees, issuance costs are:

选项：

recorded as an asset

included in liability

recoorded as the decrease in carrying amount of the debt

解释：

Answer is A, under US GAAP, issuance costs are capitalized as an asset and allocated to the income statement as an expense over the term of the bond.

请问C怎么理解，为什么不对

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Crux🃏 · 2020年10月12日

明白了不需要了

Olive_品职助教 · 2020年10月13日

嗨，从没放弃的小努力你好：

考的是美国准则下债券发行费如何会计处理。

基础班讲义：380页。

Under (IFRS), all debt issuance costs are included in the measurement of the liability, bonds payable.
Under US GAAP, companies generally used to show these debt issuance costs as an asset (a deferred charge), which was amortized on a straight-line basis to the relevant expense over the life of the bonds.

国际准则下发行费用直接包含在bond这一项里，抵减bond账面价值。也就是C选项描述的做法。

这题问的是美国准则，美国准则是在资产中增加一项资产。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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