选择题:GZP purchased a small holding in shares in a listed company,

  • 题目分类:中国大学MOOC慕课
  • 题目类型:选择题
  • 号外号外:注册会员即送体验阅读点!
题目内容:

GZP purchased a small holding in shares in a listed company, ANG. GZP’s intention is to realize this investment within a few months when seasonal fluctuations in its business make a cash shortfall probable.How should this financial asset be initially classified and subsequently measured in accordance with IAS 39 Financial instruments: recognition and measurement?

A.Held for trading; fair value through profit or loss

B.Held for trading; fair value with gains or losses in other comprehensive income

C.Available for sale; fair value through profit or loss

D.Available for sale; fair value with gains or losses in other comprehensive income

参考答案:

The hedge is effective in that (i) economic relationship exi

The hedge is effective in that (i) economic relationship exists between the hedging item and hedged item, (ii) the effec

查看答案

Which ONE of the following statements about the earnings per

Which ONE of the following statements about the earnings per share ratio is correct?这是一个关于中国会计准则全英文的相关问题,下面我们来看

查看答案

Each of the following events occurred after the reporting da

Each of the following events occurred after the reporting date of 31 March 2015, but before the financial statements wer

查看答案

Which of the following would be regarded as a related party

Which of the following would be regarded as a related party transaction of the entity NV?这是一个关于中国会计准则全英文的相关问题,下面我们来看

查看答案