On 1 January 2011 the market rate of interest on a
On 1 January 2011 the market rate of interest on a company’s bonds is 5% and it issues a bond with the following characteristics:
If the company uses IFRS, its interest expense (in millions) in 2011 is closest to:
A.€1.846.
B.€2.307.
C.€2.386.
参考解答
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2024-11-06 11:44:25
Ans:B.
IFRS requires the effective interest method for the amortization of bond discounts/premiums.The bond is issued for 0.9228 × €50 million = €46.140.
Interest expense
= Liability value × Market rate at issuance
= 0.05 × €46.140 = €2.307.
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