IAS 39 Financial Instruments: Recognition and Measurement, Requires That 'Held-To-

question 22

Multiple Choice

IAS 39 Financial Instruments: Recognition and Measurement, requires that 'Held-to- maturity' investments be initially measured at:

• A) fair value;
• B) fair value plus transaction costs;
• C) discounted future cash outflows;
• D) discounted future net cash flows.

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Definitions:

Unstructured

refers to data or information that does not have a predefined data model or is not organized in a predefined manner, making it difficult to process and analyze using conventional methods.

Structured

Pertains to something that is organized in a clear, well-planned, and orderly way, often with a specific pattern or arrangement.

Prescriptive

Relating to the imposition or application of rules and recommendations for behavior or action.

Brainstorming Method

A creative group problem-solving technique that involves generating a large number of ideas in order to find a solution to a particular issue.