Identify Which of the Following Financial Instruments Are Required Under

question 68

Multiple Choice

Identify which of the following financial instruments are required under AASB 139 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

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Definitions:

Conservation

In cognitive psychology, the principle that properties of substances, such as weight and mass, remain the same (are conserved) when superficial characteristics such as their shapes or arrangement are changed.

Empathy

The capacity to understand and share the feelings of another person, fostering emotional connection and social bonding.

Fine Motor Skills

The coordination of small muscles, in movements—usually involving the synchronization of hands and fingers—with the eyes.

Preoperational Thought

A stage in Jean Piaget's theory of cognitive development where children aged 2-7 years begin to engage in symbolic play and struggle with logic and taking the perspective of others.