IFRS Requires the Fair Value Through Profit and Loss Method

question 36

Multiple Choice

IFRS requires the fair value through profit and loss method for:

• A) Investments in associates.
• B) Joint arrangements.
• C) Significant influence investments.
• D) Strategic investments.
• E) Non-strategic equity investments.

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Definitions:

Address Operator

In programming, an operator used to determine the memory address of a variable.

Variable Pointed

Refers to the specific variable or memory location that a pointer variable is currently pointing to.

Indirection Operator

A symbol used in programming (commonly the asterisk * in C/C++) to access the value at a memory address pointed to by a pointer variable.

Pointer

A variable in C and C++ that stores the memory address of another variable, allowing for direct memory manipulation.