Under IFRS,convertible bonds issued are
　　【选项】
　　A.Recorded at face value without consideration of a premium or discount.
　　B.Separated into debt and equity components with the liability component recorded at fair value and the residual assigned to the equity component.
　　C.Always recorded using the fair value option.
　　D.Recorded at face value for the liability along with the associated premium or discount.
　　【答案】
　　B
　　【解析】
　　B is correct.Convertible bonds are separated into debt and equity components with the liability
　　component recorded at fair value and the residual assigned to the equity component.The fair value election may be made for the financial liability component.