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Irene · 2021年10月07日

Issue cost 应该属于CFF的流出

NO.PZ2016012101000193

问题如下:

Oil Exploration LLC paid $45,000 in printing, legal fees, commissions, and other costs associated with its recent bond issue. It is most likely to record these costs on its financial statements as:

选项:

A.

an asset under US GAAP and reduction of the carrying value of the debt under IFRS.

B.

a liability under US GAAP and reduction of the carrying value of the debt under IFRS.

C.

a cash outflow from investing activities under both US GAAP and IFRS.

解释:

A is correct.

Under US GAAP, expenses incurred when issuing bonds are generally recorded as an asset and amortised to the related expense (legal, etc.) over the life of the bonds. Under IFRS, they are included in the measurement of the liability. The related cash flows are financing activities.

解析:与发行债券相关的“printing, legal fees, commissions, and other costs”这些成本在两准则下处理不同。

国际准则是直接扣减债券的账面价值,而美国准则是确认为一项资产,后续在债券期限内进行摊销。

issue cost应该属于CFF的流出那么C选项为什么不对啊?
1 个答案

Kiko_品职助教 · 2021年10月08日

嗨,从没放弃的小努力你好:


C选项说的是investing啊。CFF不是financing吗。

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努力的时光都是限量版,加油!

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NO.PZ2016012101000193问题如下Oil Exploration LLC pai$45,000 in printing, legfees, commissions, another costs associatewith its recent bonissue. It is most likely to recorthese costs on its financistatements as:A.asset unr US GAanrection of the carrying value of the unr IFRS.B.a liability unr US GAanrection of the carrying value of the unr IFRS.C.a cash outflow from investing activities unr both US GAanIFRS. A is correct.Unr US GAAP, expenses incurrewhen issuing bon are generally recorasset anamortiseto the relateexpense (legal, etc.) over the life of the bon. Unr IFRS, they are incluin the measurement of the liability. The relatecash flows are financing activities.解析与发行债券相关的“printing, legfees,commissions, another costs”这些成本在两准则下处理不同。国际准则是直接扣减债券的账面价值,而美国准则是确认为一项资产,后续在债券期限内进行摊销。 老师,asset是说未来可以带来经济利益流入,为什么在美准下,这些cost要计入asset呢?他们未来会带来哪些经济利益?

2022-11-06 12:53 1 · 回答

NO.PZ2016012101000193问题如下 Oil Exploration LLC pai$45,000 in printing, legfees, commissions, another costs associatewith its recent bonissue. It is most likely to recorthese costs on its financistatements as:A.asset unr US GAanrection of the carrying value of the unr IFRS.B.a liability unr US GAanrection of the carrying value of the unr IFRS.C.a cash outflow from investing activities unr both US GAanIFRS. A is correct.Unr US GAAP, expenses incurrewhen issuing bon are generally recorasset anamortiseto the relateexpense (legal, etc.) over the life of the bon. Unr IFRS, they are incluin the measurement of the liability. The relatecash flows are financing activities.解析与发行债券相关的“printing, legfees,commissions, another costs”这些成本在两准则下处理不同。国际准则是直接扣减债券的账面价值,而美国准则是确认为一项资产,后续在债券期限内进行摊销。 老师,能翻译一下三个答案吗?没太看明白

2022-04-22 21:13 1 · 回答

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