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:

Short Hedger

An investor who enters into contracts to protect against potential losses from declining prices in the assets they hold.

Decrease

A reduction in quantity, size, or intensity of a particular activity, value, or level.

Financial Futures Contracts

Agreements to buy or sell financial instruments or commodities at a future date for a price that is established at the time of the contract.

DAX 30 Index

A stock market index representing 30 of the largest and most liquid German companies trading on the Frankfurt Stock Exchange.