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 clas


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

正确答案:Held for trading; fair value through profit or loss


Tag:中国会计准则全英文 时间:2022-01-04 19:55:40