On January 1, 2020, Alaska Corporation purchased P1,000,000 10% bonds for P1,051,510 (including broker’s commission of P20,000).  Interest is payable annually every December 31.  The bonds mature on December 31, 2022.  The prevailing market rate for the bonds is 9% at December 31, 2020.   Which statement is correct if the bonds are classified as FA@FVTOCI? a. The amount to be recognized in 2020 profit or loss is P100,000. b. The amount to be reported on the entity’s December 31, 2020 statement of financial position is P1,035,630. c. The amount to be recognized in 2020 other comprehensive income is P33,900. d. None of these

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2020, Alaska Corporation purchased P1,000,000 10% bonds for P1,051,510 (including broker’s commission of P20,000).  Interest is payable annually every December 31.  The bonds mature on December 31, 2022.  The prevailing market rate for the bonds is 9% at December 31, 2020.

 

Which statement is correct if the bonds are classified as FA@FVTOCI?


a. The amount to be recognized in 2020 profit or loss is P100,000.
b. The amount to be reported on the entity’s December 31, 2020 statement of financial position is P1,035,630.
c. The amount to be recognized in 2020 other comprehensive income is P33,900.
d. None of these
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