AASB 139 Financial Instruments: Recognition and Measurement, Requires That 'Held-To-Maturity

question 12

Multiple Choice

AASB 139 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.

---

Definitions:

Nucleus Accumbens

A region in the brain associated with the reward circuit, critical in processing rewards, motivation, pleasure, and reinforcement learning.

Experience of Empathy

The experience of empathy involves understanding and sharing the feelings of another person, often leading to compassionate or supportive actions.

Medial Prefrontal Cortex

A brain region involved in decision making, social behavior, and integrating various aspects of emotional and cognitive processes.

Dorsolateral Prefrontal

An area of the prefrontal cortex involved in executive functions such as working memory, cognitive flexibility, planning, inhibition, and abstract reasoning.