Examlex
Under IAS 39,Financial Instruments: Recognition and Measurement,which of the following is NOT a category into which a financial asset must be classified?
Sales
The revenue generated from the selling of goods or services by a company or an enterprise to its customers.
Turnover
Sales divided by average operating assets.
Return On Investment
A performance measure used to evaluate the efficiency or profitability of an investment, expressed as a percentage.
Net Operating Income
The total profit of a company after operating expenses are subtracted from gross profit but before income taxes and interest expenses are deducted.
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