【每日一练】CFA 一级（2015年）

Question：

Under IFRS, the costs incurred in the issuance of bonds are most likely: 
A. deferred as an asset and amortized on a straight-line basis. 
B. included in the measurement of the bond liability. 
C. expensed when incurred. 

Answer = B 
Under IFRS, debt issuance costs are included in the measurement of the bond liability.

CFA Level I
"Non-Current (Long-Term) Liabilities," by Elizabeth A. Gordon and Elaine Henry
Section 2.1

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