开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

maomili · 2023年01月07日

我想问，这里计算出interest income一样的基础是因为题干中指出assume cost=par value么？

  1. CFA II
  2. FRA

NO.PZ2018111303000015

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):

If Angle PD had been classified as FVOCI, the reported interest income would be:

选项：

A.

higher

B.

the same

C.

lower

解释：

B is correct.

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FVOCI，interest income都是一样的。

我想问，这里计算出interest income一样的基础是因为题干中指出assume cost=par value么？

添加评论
1 个答案

袁园_品职助教 · 2023年01月07日

嗨，从没放弃的小努力你好：


是的啊，当cost=par value时，就是平价发行的债券，平价发行的债券没有摊销问题，所以interest income=coupon，都是一样的哦。

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 1

    关注

  • 307

    浏览
相关问题

NO.PZ2018111303000015问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higherB.the sameC.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。 carrying value和amortizecost的区别是什么，分别用在哪里？

2024-08-15 13:31 1 · 回答

NO.PZ2018111303000015 问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higher B.the same C.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。 totasset之类的？

2024-08-12 13:33 1 · 回答

NO.PZ2018111303000015问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higherB.the sameC.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。 后面两年的market value都降低了，那么以FVOCI入账时，利息的计算，是最初买入价*利率，还是入账的市场价*利率？

2024-06-28 18:06 1 · 回答

NO.PZ2018111303000015 问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higher B.the same C.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。 interest income = carry value*interest rate 此题carry value从35000降低为33000，为啥interest rate不变

2024-03-26 17:42 1 · 回答

NO.PZ2018111303000015 问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higher B.the same C.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。 那如果溢价发行，或者折价发行怎么算呢？

2023-06-14 21:17 2 · 回答