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問題：Which one or more of the following statements are true regarding accounting for debt instruments as required under IFRS 9?
A. The carrying amount of debt should be reduced by the finance cost in the year.
B. Issue costs paid in connection with the issue of the instrument must be written off immediately.
C. The finance cost of the debt should be charged over the term of the instrument at a constant rate.
D. Debt should be recorded in the statement of financial position at the fair value of the consideration received.
答案：The correct answer is: The finance cost of the debt should be charged over the term of the instrument at a constant rate.
解析：The statement of financial position should show the fair value of the debt less costs incurred directly in connection with the issue of the instrument.
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