【每日一练】CFA 一级(2015年)
Question:
Under IFRS, the costs incurred in the issuance of bonds are most likely:
A. deferred as an asset and amortized on a straight-line basis.
B. included in the measurement of the bond liability.
C. expensed when incurred.
Answer = B
Under IFRS, debt issuance costs are included in the measurement of the bond liability.
CFA Level I
"Non-Current (Long-Term) Liabilities," by Elizabeth A. Gordon and Elaine Henry
Section 2.1
19年12月-22年6月考季的考生,助力通过金融第一考 |
||
权威名师倾情打造,助力通过金融第一考 |
||
为零基础学员提供学习指导 |
更多精彩: