作者chuan8129 (。圈。)
看板TransEcoAcc
标题[会计] 折价溢价 问题
时间Mon Jun 27 00:10:49 2011
最近在kiso 那本的公司债中发现，在分录时没写折价溢价耶。
题目
Gardner Corporation issues $1750000 10year 12% bonds on January1 2011, at
$1820000, to yield 10%.
The bonds pay semiannual interest in July1 and January1. Gardner uses the
effective-interest method of amortization.
a.Journal entry to record the issuance of the bonds
b. to record the payment of interest on July1,2011
里面的答案
a. 1/1 Cash 1820000
Bonds Payable 1820000
b. 7/1 Bond Interest Expense 91000
Bonds Payable 14000
Cash 105000
但是我写的是
a. 1/1 现金 1820000
公司债溢价 70000
应付公司债 1750000
b. 7/1 利息费用 91000
公司债溢价 14000
现金 105000
请问现在的 IFRS 该写哪个呢??
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1F：→ blackyy:若你的课本是IFRS 1版的话 可以参考P.457 06/27 01:47
2F：→ blackyy:GAAP often uses a separate Discount or Premium account 06/27 01:48
3F：→ blackyy:IFRS records discounts or premium as direct increases 06/27 01:48
4F：→ blackyy:or dicrease to Bond Payable. 06/27 01:49
5F：推 Lublack:其实都可以，只是ifrs不喜欢设折溢价科目而已... 06/27 13:56