IFRS 9

Good Night, Let’s say an entity acquired a bond in Company X and has designated this financial asset at fair value through profit or loss. Based on my understanding, this bond should be initially be measured at fair value with any transactions costs incurred to acquire the bond to be expensed to profit and loss. Additionally, at year end/subsequent measurement, that same bond is revalued to fair value with any gain/loss being recorded in profit and loss. However, I would like to know if under the fair value through profit and loss model if interest income (accrued interest) is calculated using the effective interest rate method and recorded as a Debit to Accrued Interest (SFP) and a Credit to Interest Income (P&L). I don’t think so as IFRS allows interest income to be calculated and recorded if the amortized cost or even the fair value through other comprehensive income model is being used by the entity for it’s financial assets. Can you clarify? Thanks!