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。
假设是溢价买入并划分为FVPL，那么每年在利润表里记账的利息收入是🟰购入价✖️市场利率吗？
计入利润表的利息收入和票面利息收入之差计入什么科目呢？
