Under IAS No

question 37

Multiple Choice

Under IAS No. 39, which is not a category for accounting for investments?

• A) Fair value through profit and loss.
• B) Fair value through other comprehensive income.
• C) Held-to-maturity.
• D) Available-for-sale.

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Definitions:

Psychological Disorders

Mental disorders characterized by patterns of behavior or thoughts that are significantly distressing or impairing in daily functioning.

World Health Organization

A specialized agency of the United Nations responsible for international public health.

Bipolar Disorder

A mental disorder marked by extreme mood swings including manic (high) and depressive (low) episodes.

Neurotransmitter Imbalances

Neurotransmitter imbalances involve irregular levels of chemical messengers in the brain, which can affect mood, behavior, and cognitive functions.