请问哪里看出来这是平价发行的债券

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FVOCI，interest income都是一样的。

请问哪里看出来这是平价发行的债券，然后可以解析一下，PD变为FVOCI以后，B/S和I/S的变化吗，我知道interest是不变的

添加评论

1 个答案

袁园_品职助教 · 2022年02月02日

嗨，爱思考的PZer你好：

题干中给了一个条件： (assume cost=par value)

这个就是平价发行哦，买的成本等于par value。

两者的计量区别主要是unrealized G/L，Amortized cost下是不跟随fair value调整的，这项没有；但是FVOCI是要调整，并且计入OCI中的。

----------------------------------------------
努力的时光都是限量版，加油！

添加评论

1
回答
0
关注
467
浏览

我要回答关注问题

相关问题

NO.PZ2018111303000015问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higherB.the sameC.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。 carrying value和amortizecost的区别是什么，分别用在哪里？

2024-08-15 13:31 1 · 回答

NO.PZ2018111303000015 问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higher B.the same C.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。 totasset之类的？

2024-08-12 13:33 1 · 回答

NO.PZ2018111303000015问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higherB.the sameC.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。后面两年的market value都降低了，那么以FVOCI入账时，利息的计算，是最初买入价*利率，还是入账的市场价*利率？

2024-06-28 18:06 1 · 回答

NO.PZ2018111303000015 问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higher B.the same C.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。 interest income = carry value*interest rate 此题carry value从35000降低为33000，为啥interest rate不变

2024-03-26 17:42 1 · 回答

NO.PZ2018111303000015 问题如下 Fabian, CFwork on the Equity investment company, Fabiis preparing a researreport on PZ company, listein HK ancomplies with IFRS 9. She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):If Angle Phbeen classifieFVOCI, the reporteinterest income woulbe: A.higher B.the same C.lower B is correct.考点Financiasset 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amortize产还是FVOCI，interest income都是一样的。那如果溢价发行，或者折价发行怎么算呢？

2023-06-14 21:17 2 · 回答

请问哪里看出来这是平价发行的债券

1 个答案

1

0

467

相关问题