A Constant Amount Payable at the End of Each Year

question 49

Multiple Choice

A constant amount payable at the end of each year for a specified number of years is:

• A) a present value.
• B) a future value.
• C) a discounted value.
• D) an annuity.
• E) a net present value.

Grasp the accounting treatments for investments in associates and bonds, including amortization and its impact.

Identify the criteria for the classification of investments as current assets and the valuation at fair value.

Analyze the reporting requirements for trading investments, including the treatment of dividends and gains/losses.

Distinguish between different models used for valuing non-strategic investments.