Which of These Qualities of IAS 39 Is NOT Changed

question 1

Multiple Choice

Which of these qualities of IAS 39 is NOT changed by IFRS 9,phase 1?

• A)The existence of held- to- maturity as a category of financial assets
• B)Initial recognition of financial assets
• C)The existence of loans and receivables as categories of financial assets
• D)Methods of calculating impairments

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Definitions:

Dual-Earner Couple

A household dynamic where both partners engage in paid employment, reflecting changing economic needs and gender roles in contemporary society.

Exchange Theory

A social theory that explains human relationships through the analysis of the exchange of goods, services, and other benefits between individuals or groups.

Social Construction

The theory that perceptions of reality and societal phenomena are shaped through collective social processes and interactions.

Dominant Gender Themes

Prevailing cultural norms and ideals concerning gender roles and identities in a particular society.