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米妮涵 · 2021年10月13日

如果不是平价发行,进行重分类的话,interest income有什么影响么?

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NO.PZ201602060100000803

问题如下:

Compared to Confabulated’s reported interest income in 2018, if Dumas had been classified as FVPL, the interest income would have been:

选项:

A.

lower.

B.

the same.

C.

higher.

解释:

B is correct.

The coupon payment is recorded as interest income whether securities are amortized cost or FVPL. No adjustment is required for amortization since the bonds were bought at par.

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。

如果不是平价发行,进行重分类的话,interest income有什么影响么?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年10月15日

嗨,努力学习的PZer你好:


如果不是评价发行的 interest income 还是一样。

只是interest income不等于coupon rate了,溢价发行就会小于coupon,折价发行就会大于。

但是都等于amortized cost * market rate。

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