NO.PZ2024030503000222
问题如下：
Derivatives that are a liability to the company is reported as：
选项：
A.
Fair value
B.
Book value
C.
amortised cost
解释：
In certain cases, liabilities such asbonds issued by a company are reported at fair value. Those cases includefinancial liabilities held for trading, derivatives that are a liability to thecompany, and some non-derivative instruments, such as those which are hedged byderivatives.
这道题解析是不是有问题？issued bond不是amortized cost计入负债的么？为什么是fair value?