[會計] 折價溢價 問題

[chuan8129 (。圈。)]

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??

--
※ 發信站: 批踢踢實業坊(ptt.cc) 
◆ From: 59.113.72.200
→ blackyy:若你的課本是IFRS 1版的話 可以參考P.457
→ blackyy:GAAP often uses a separate Discount or Premium account
→ blackyy:IFRS records discounts or premium as direct increases
→ blackyy:or dicrease to Bond Payable.
推 Lublack:其實都可以，只是ifrs不喜歡設折溢價科目而已...