Which Statement Is Correct About a Held-For-Trading Investment

question 132

Multiple Choice

Which statement is correct about a held-for-trading investment?

• A)The investment is recorded at fair value.
• B)Changes in fair value are recorded in OCI.
• C)The investment is recorded at amortized cost.
• D)The category cannot include debt instruments.

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Definitions:

Upward Communication

The process of information flow from the lower levels of a hierarchy to the higher levels, primarily involving feedback, suggestions, complaints, or reports from employees to management.

Downward Communication

The flow of information and messages from higher levels of an organization's hierarchy to the lower levels.

Employer Branding

The process of promoting a company or organization as an employer of choice to a desired target group, to attract, recruit, and retain employees.

Distinctive Features

Characteristics that differentiate an object, concept, or phenomenon from others, making it uniquely identifiable.