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Automotive Energy. Technology Media and Entertainment Telecommunications. Download Print. Under the amortized cost method, the debt investment is initially recorded as an asset at its cost; any excess of the purchase price over par value is recorded as bond premium and any excess of par value over bond price is recorded as a bond discount. The bond premium and bond discount are amortized over the bond life using the effective interest rate method. The interest income equals the carrying value of the bond multiplied by the prevailing interest rate and it is recognized income statement.
Any changes in fair value are ignored. At the time of sale, any difference between carrying value of the debt and the sale proceeds is recognized as gain or loss. You first need to find the effective interest rate on your bond. The effective interest rate equals the yield to maturity on your bond at time 0.
The effective interest rate works out to 5. You will recognize the debt investment as an asset as follows:. On 30 June , you need to recognize the first interest income using the following journal entry:. When you receive the interest income, you will credit the accounts receivable account and debt cash.
For the semi-annual period ending 31 December , you will recognize interest income as follows:. With each period, the carrying value of your investment will get closer and closer to its par value such. An amortization table helps us determine the periodic allocation of interest income, interest receivable and changes in carrying value of debt investment beforehand.
You need to recognize any gain or loss on the sale in income statement:. Debt investments which are solely bought for the purpose of earning short-term gain are called trading debt investments. Trading debt investments are recognized at their cost on the balance sheet and any fluctuation in their value is simultaneously recognized in income statement.
Any interest earned is recognized as interest income when it is earned. What if the management purchased to benefit from expected decrease in interest rates. In such a scenario, the investment must be accounted for using fair value through profit and loss method. The journal entry at the time of purchase would be the same as in example above. The interest earned in first period and second period shall be recognized in income statement.
No amortization schedule is needed. The increase in bond price at the end of first and second semi-annual periods must be recognized in income statement. Debt investments which neither meet the requirements of held-to-maturity debt investment or trading debt investments must be classified as available for sale debt investments.
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