NO.PZ2018111303000014
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):
PZ company’s carrying value of investment portfolio in the end of 2019 would be lower if which of the securities was classified as FVPL at initiation:
选项:
A.T-vision
B.Shoes Corp
C.Angle PD
解释:
C is correct.
考点: Financial asset 的会计计量
解析:哪个投资如果【一开始被归为】FVPL(不是重分类)的话,2019年末investment portfolio的账面价值会变低。
T-vision本来就是FVPL,不用考虑。
Shoes Corp本来是FVOCI,跟FVPL一样也是以fair value入账,因此也不影响。
现在投资组合的价值等于16000+35000+56000=107000,如果Angle PD【一开始被归为】FVPL,那么就应该以fair value入账,2019年末投资组合价值变为:16000+33000+56000=105000,变低了。因此选C。
如果用Amortized cost 的方法,carrying value永远不变,但是计入B/S的Amortized cost是每年摊销的吧?就像何老师讲的那个例子。