Which of the Following Categories of Financial Instruments Is NOT

question 14

Multiple Choice

Which of the following categories of financial instruments is NOT subsequently measured at amortised cost?

• A) Held-to-maturity investments
• B) Loans and receivables
• C) Other financial liabilities
• D) Available-for-sale financial assets

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Definitions:

Unconditioned Stimulus

A stimulus that naturally and automatically triggers a response without any need for learning.

Unconditional Positive Regard

A concept in psychology emphasizing the acceptance and support of a person regardless of what the person says or does, especially in the context of client-centered therapy.

Client-Centered Therapy

A form of psychotherapy developed by Carl Rogers that emphasizes the therapeutic relationship and the client's capacity for self-directed growth.

Cognitive Therapy

A type of psychotherapy that helps individuals identify and correct distorted thinking patterns that can lead to negative emotions and behaviors.