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。
若本题换成问对NI的影响，是不是对于DUMas而言，就需要把他的fv变化（升值）记录到I/S中
