題組內容

2、Jack Company issued a two-year bond, face amount $10,000, 10% coupon rate on December 31, 20X0, interest payable annually for the proceeds of $10,000. Jack designated the bond measured at fair value through profit and loss, and considered that the recognition of change in the fair value of its own credit risk in other comprehensive income will not result in accounting mismatch. The original effective rate was 10% and the benchmark interest rate at the time of issuance was 6%. On December 31, 20X1, the fair value of the bond was $10,200 and the benchmark interest rate was 7%. What amount should be recognized in other comprehensive income (or loss) for year 20X1?