ACCA十六期题目+答案解析

Deep discounted bonds are bonds that carry a low nominal rate of interest and are issued at a discount.
How are the finance costs of the bond calculated, according to IFRS 9?
A. The difference between the nominal value and the redemption value of the bond.
B. The difference between the net issue proceeds and the nominal value of the bond.
C. The difference between the net issue proceeds and the redemption value of the bond.
D. The difference between the net proceeds and the total payments that the issuer will make in respect of the bond.
正确答案：D

答案解析：
The correct answer is: The difference between the net proceeds and the total payments that the issuer will make in respect of the bond.
This amount gives the total cost of having the bond. This cost is then allocated to periods at a constant rate on the carrying amount.