NO.PZ2019120301000281
问题如下：
Question Under IFRS, the costs incurred in the issuance of bonds are most likely:选项：
A.expensed when incurred. B.included in the measurement of the bond liability. C.deferred as an asset and amortized on a straight-line basis.解释：
SolutionB is correct. Under IFRS, debt issuance costs are included in the measurement of the bond liability.
A is incorrect. Under both US GAAP and IFRS, they are not expensed.
C is incorrect. This is US GAAP.
老师，请问在IFRS下，issue cost记入interest expense，那这是不算费用化嘛？
