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DDup · 2022年03月03日

这道题的carry value 是net book value 吗？还是指初始融资金额，尚未摊销？

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  2. FRA

NO.PZ2016012102000199

问题如下：

Here is some information about the BIM corporation's bonds redemption under U.S. GAAP. Which of the following is most accurate?

  • call price=$223,000
  • on the call date:
    • face value=$200,000
    • unamortized issue costs=$15,230
    • carrying value=$260,000

选项：

A.

Report a gain of $21,770.

B.

Report a loss of $17,500.

C.

Report a gain of $37,000.

解释：

A is correct.

Under U.S. GAAP, unamortized issue costs are reported on the balance sheet as an asset and are not included in the book value of the bond liability.

Thus, the remainder of the issue costs must be written off when the bond is redeemed.

Gain or loss on redemption = carrying value - reacquisition price - unamortized issue costs = 260000-223000-15230= +21770---gain

考点： 发行成本摊销和核销

在美国准则下，债券的发行成本将作为一项资产，确认在B/S上，然后逐年摊销到I/S中。

因此，当债券被赎回时，剩余的未摊销完毕的发行成本也要一核销written off。

赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。

这道题的carry value 是net book value 吗？还是指初始融资金额，尚未摊销？

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Kiko_品职助教 · 2022年03月07日

嗨，努力学习的PZer你好：


未摊销的是发行成本，美国准则下，债券的发行成本是作为一项资产确认在b/s的。所以债券赎回的时候，剩余的未摊销发行成本也要减掉。

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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！

Kiko_品职助教 · 2022年03月04日

嗨，爱思考的PZer你好：


是的，是net book value，不是初始融资金额，是已经摊销的。因为题目写了是on the call date的。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

DDup · 2022年03月06日

既然是net book value,为什么还要减去未摊销部分?

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