Under IAS 32, Which of the Following Is a Financial

question 9

Multiple Choice

Under IAS 32, which of the following is a financial asset?

• A) Investment in equity instruments accounted for under the equity method
• B) Investment in special-purpose entities
• C) A 30% investment in a subsidiary
• D) Loans to other entities

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Definitions:

Human Characteristics

Traits, qualities, or features that are considered typical of humans, including physical, psychological, and social attributes.

Nature and Nurture

The debate concerning the relative importance of an individual's innate qualities (nature) versus personal experiences (nurture) in determining or causing differences in physical and behavioral traits.

Practice Play

Activities or exercises engaged in repeatedly with the aim of improving or mastering a skill.

Evolutionary Sense

Pertaining to the interpretation or understanding of phenomena in terms of evolution and natural selection.