If an Investor Is Reporting in Compliance with the International

question 1

Multiple Choice

If an investor is reporting in compliance with the International Financial Reporting Standards (IFRS) and has an investment with significant influence over the investee, what are the reporting requirements for the investor if the investment is in shares which are actively traded on an exchange?

• A) The investment must be reported at fair value through profit and loss (FVTPL).
• B) The investment must be reported at fair value through other comprehensive income (FVTOCI).
• C) The investment must be reported using the equity method with the fair value disclosed in the notes to the financial statements.
• D) The investment must be reported using the equity method; disclosure of the fair value of the investment is at the discretion of the investor.

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Definitions:

Deliver Services

The act of providing or distributing help, support, or assistance to individuals or groups in need.

Expert Knowledge

Specialized understanding or skills in a particular field or area, gained through education, experience, or training.

Team Member

An individual belonging to a group working together to achieve common goals or complete tasks.

Holistic Approach

A comprehensive method considering all aspects of an individual's well-being, including physical, mental, and social factors.