课程讲义 >>答疑编号:NODE00976400200100000110
2014-11-04 20:37:35 来源：
Carrying Amounts
- The equity component is the residual amount after deduction of the more easily measurable debt component from the value of the instrument as a whole.
- The liability is measured by discounting the stream of future payments at the prevailing market rate for a similar liability without the associated equity component.
Example 1 Convertible Debt
An entity issues 2,000 convertible $1,000 bonds at par on 1 January 2014.
Interest is payable annually in arrears at a nominal interest rate of 6%.
The prevailing market rate of interest at the date of issue of the bond was 9%.
The bond is redeemable 31 December 2016.
Required:
Calculate the values at which the bond will be included in the financial statements of the entity at initial recognition and the amounts which would be included in the financial statements in respect to the first year of issue.
【提问内容】这题里面俩个interest rate有什么区别？分别在什么情况下使用
- The equity component is the residual amount after deduction of the more easily measurable debt component from the value of the instrument as a whole.
- The liability is measured by discounting the stream of future payments at the prevailing market rate for a similar liability without the associated equity component.
Example 1 Convertible Debt
An entity issues 2,000 convertible $1,000 bonds at par on 1 January 2014.
Interest is payable annually in arrears at a nominal interest rate of 6%.
The prevailing market rate of interest at the date of issue of the bond was 9%.
The bond is redeemable 31 December 2016.
Required:
Calculate the values at which the bond will be included in the financial statements of the entity at initial recognition and the amounts which would be included in the financial statements in respect to the first year of issue.
【提问内容】这题里面俩个interest rate有什么区别？分别在什么情况下使用