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:
A.higher
B.the same
C.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FVPL,interest income都是一样的。
题目也没说是要计算2018年interest income,如果是2018年的是用carrying value * yield,但如果加上2019年的,interest income就是2018年+2019年的了,2018年的利息是不变,但是2019年的interest income是不一样的,因为carrying value是变的(特别是amorited cost方法)。对吗?