PZG purchased a 2% holding in equity shares in a listed company, FJK. PZG’s intention is to hold this investment for the long term.How should this financial asset be initially classified and subsequently measured in accordance with IAS 39 Financial instru
PZG purchased a 2% holding in equity shares in a listed company, FJK. PZG’s intention is to hold this investment for the long term.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 to maturity, amortised cost
C.Available for sale; fair value through profit or loss
D.Available for sale; fair value with gains or losses in other comprehensive income
正确答案： Available for sale; fair value with gains or losses in other comprehensive income
Tag：中国会计准则全英文
时间：2022-01-04 19:55:40
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