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。
本题 2018年interest income=2017年底债券par*利率 . 利息收入和Fair Value没有关系对吧？主要看收购成本cost 对吧？哪怕是溢价 折价收购 通过cost BASE法则计算摊销后的ending price 再乘以利率得利息收入。和fair value 没关系喽？
