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FrankSun · 2022年01月22日

这里的答案就说了:interest income就等于收到的coupon payment

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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。

承接我上一个问题:

这里的答案就说了:interest income就等于收到的coupon payment


1 个答案

袁园_品职助教 · 2022年01月23日

嗨,从没放弃的小努力你好:


接上道回答,这道题就给了这个前提假设,假设所有的债券都是平价买的,说明当时的市场价格就等于面值,所以interest income等于coupon rate

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