Under IFRS No

question 50

Multiple Choice

Under IFRS No. 9, 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) Amortized cost.

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Definitions:

Nazi Dictator

Refers to Adolf Hitler, who led Germany from 1933 to 1945 under the National Socialist (Nazi) Party, resulting in massive global conflict and atrocities.

Isolationist Tide

Refers to a period or sentiment where a nation or its people favor non-involvement in international agreements, wars, or alliances, preferring a focus on domestic issues.

Franklin Roosevelt

The 32nd President of the United States (1933-1945) who led the country through the Great Depression and World War II, known for his New Deal programs aimed at economic recovery and social reform.

League of Nations

An international organization established after World War I aimed at ensuring peace and cooperation among countries, the precursor to the United Nations.