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:
A.higher
B.the same
C.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?