What Factor Is Not Important in Classifying an Investment as Held

question 33

Multiple Choice

What factor is not important in classifying an investment as held for trading?

• A)Whether the instrument is a debt, equity or derivative instrument.
• B)Whether the instrument has a set maturity date.
• C)What the intentions of management are.
• D)Whether the instrument generates dividends.

Identify the ways a country may use or adopt IFRS.

Understand the principles for recognizing and measuring assets, liabilities, income, and expenses under IFRS for SMEs.

Understand the basic principles of recording financial transactions.

Comprehend the purpose and structure of a trial balance and its role in the accounting cycle.

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