题目内容（请给出正确答案）

[主观题]

On 1 January 20X1 Penfold Co purchased a debt instrument for its fair value of $500,000. I

t had a principal amount of $550,000 and was due to mature in five years. The debt instrument carries fixed interest of 6% paid annually in arrears and has an effective interest rate of 8%. It is held at amortised cost. At what amount will the debt instrument be shown in the statement of financial position of Penfold Co as at 31 December 20X2？

A、$514,560

B、$566,000

C、$564,560

D、$520,800

提问人：网友zhjiqi168 发布时间：2022-01-07

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