如果溢价发行应该选什么

NO.PZ2018111303000015

问题如下：

Fabian, CFA, work on the Equity investment company, Fabian is preparing a research report on PZ company, listed in HK and complies with IFRS 9. She collected information of three fixed income investments from PZ’s year end 2019 financial report (assume cost=par value):

If Angle PD had been classified as FVOCI, the reported interest income would be:

选项：

higher

the same

lower

解释：

B is correct.

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。

有点没理解能简单距离分类吗

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1 个答案

纠纠_品职答疑助手 · 2021年08月14日

嗨，努力学习的PZer你好：

同学你好，这里不管是平价发行，溢价发行还是折价发行，不管是用哪种方式计量。

债券的Interest income 都等于它的Amortized cost * 发行时市场利率的rate。

基础班讲义的15-16页上面有一个例子同学可以参考一下。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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如果溢价发行应该选什么

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