作者chuan8129 (。圈。)
看板TransEcoAcc
標題[會計] 折價溢價 問題
時間Mon Jun 27 00:10:49 2011
最近在kiso 那本的公司債中發現，在分錄時沒寫折價溢價耶。
題目
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
裡面的答案
a. 1/1 Cash 1820000
Bonds Payable 1820000
b. 7/1 Bond Interest Expense 91000
Bonds Payable 14000
Cash 105000
但是我寫的是
a. 1/1 現金 1820000
公司債溢價 70000
應付公司債 1750000
b. 7/1 利息費用 91000
公司債溢價 14000
現金 105000
請問現在的 IFRS 該寫哪個呢??
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1F：→ blackyy:若你的課本是IFRS 1版的話 可以參考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:其實都可以，只是ifrs不喜歡設折溢價科目而已... 06/27 13:56