Identify Which of the Following Financial Instruments Are Required Under

question 38

Multiple Choice

Identify which of the following financial instruments are required under IAS 39 Financial Instruments: Recognition and Measurement to be measured at amortised cost: $\begin{array}{|l|l|}\hline \text { I } & \text { Loans receivable } \\\hline \text { II } & \text { Debentures } \\\hline \text { III } & \text { Investments in associates } \\\hline \text { IV } & \text { Debt portion of a convertible note } \\\hline V & \text { Unfavourable derivative instruments } \\\hline\end{array}$

• A)I, II and III
• B)I, II and IV
• C)II, III and IV
• D)II, IV and V

---

Definitions:

Suburban Middle-Class

A socioeconomic group characterized by moderate income and standard of living, typically residing in suburban areas outside of major urban centers.

Women

Adult human females, often highlighted in discussions of rights, equality, and social roles historically and in contemporary society.

Missile Gap

A term primarily used during the Cold War to refer to a perceived superiority in the number and power of the USSR's missiles compared to those of the USA.

Soviet Union

A socialist state that existed from 1922 to 1991, comprising Russia and several other republics, characterized by a one-party government and a centrally planned economy.