最近在kiso 那本的公司债中发现，在分录时没写折价溢价耶。
题目
Gardner Corporation issues $1750000 10year 12% bonds on January1 2011, at
$1820000, to yield 10%.
The bonds pay semiannual interest in July1 and January1. Gardner uses the
effective-interest method of amortization.
a.Journal entry to record the issuance of the bonds
b. to record the payment of interest on July1,2011
里面的答案
a. 1/1 Cash 1820000
Bonds Payable 1820000
b. 7/1 Bond Interest Expense 91000
Bonds Payable 14000
Cash 105000
但是我写的是
a. 1/1 现金 1820000
公司债溢价 70000
应付公司债 1750000
b. 7/1 利息费用 91000
公司债溢价 14000
现金 105000
请问现在的 IFRS 该写哪个呢??