NO.PZ2023020602000186
问题如下：
On 1 January 2010 the market rate of interest on a company's bonds is 5 percent and it issues a bond with the following characteristics:
If the company uses IFRS, its interest expense (in
millions) in 2010 is closest to:
选项：
A.1.846 B.2.307 C.2.5解释：
IFRS recommends the effective interest method for the amortization of bond discounts/premiums. The bond is issued for 0.9228x50 million= 46.140.
Interest expense=46.140x5%=2.307million
