问一道题：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 a part of information from PZ company’s 2019 financial report in the following table(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：

这道题为平价发行的债券，票面利率等于有效市场利率，interest income=coupon，因此无论如何归类，interest income都是相同的。

请问老师：即使不是平价发行的债券，从amor cost 重新归类到FVOCI 的int interest也是一样，是吗？

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1 个答案

已采纳答案

王琛_品职助教 · 2020年10月19日

是的，请参考：https://class.pzacademy.com/qa/61449

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问一道题：NO.PZ2018111303000015

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