Under IAS 32,which of the Following Is a Financial Asset

question 50

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

---

Definitions:

Wundt

Often referred to as the father of experimental psychology, Wilhelm Wundt established the first psychology laboratory at the University of Leipzig, Germany.

Freud

Sigmund Freud, originating from Austria and specializing in neurology, pioneered psychoanalysis, which is a therapeutic procedure for mental health issues conducted through dialogue between psychoanalysts and their patients.

B.F. Skinner

A prominent American psychologist known for his work in behaviorism and for developing the theory of operant conditioning.

Behaviorism

A theory of learning based on the idea that all behaviors are acquired through conditioning processes, focusing on observable behaviors and disregarding mental activities.