Which of the Following Is True Regarding the Provisions of International

question 74

Multiple Choice

Which of the following is true regarding the provisions of International Accounting Standard No.39,"Financial Instruments: Recognition and Measurement (amended 2005) ?

• A) IAS No.39 applies only to financial assets.
• B) IAS No.39 applies only to financial liabilities.
• C) IAS No.39 applies only to accounting for derivatives and loans and receivables.
• D) IAS No.39 applies to both financial assets and financial liabilities.

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Definitions:

Report Design View

A mode in database applications where users can create and customize the layout and contents of reports.

Field Lists

Collections of fields displayed in software applications or databases that indicate the types of information that can be entered or manipulated.

Query Design View

A visual interface in database systems that allows users to create or modify queries through a graphical representation of tables and the relationships between them.

Form Design View

A feature in database and application software that allows users to visually create and customize the layout of a form.