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。
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？
