The four categories of financial instruments are (a) Financial assets or liabilities at fair values through profit or loss, (b) Held-to-maturity investments, (c) Loans and receivables, and (d) Available-for-sale financial assets.
The four categories of financial instruments are (a) Financial assets or liabilities at fair values through profit or loss, (b) Held-to-maturity investments, (c) Loans and receivables, and (d) Available-for-sale financial assets.
A.正确
B.错误
正确答案：正确
Tag：中国会计准则全英文
时间：2022-01-04 19:55:41
- 上一篇：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
- 下一篇：Financial liabilities should only be derecognized when the obligation specified in the contract is discharged, cancelled or expires.