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- IAS 32 – Financial Instruments: Presentation 0%
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Question 1 of 4
The principles of IAS 32 __________ the principles for recognising and measuring financial assets and financial liabilities in IFRS 9 Financial Instruments, and for disclosing information about them in IFRS 7 Financial Instruments: Disclosures.CorrectIncorrect
Question 2 of 4
An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.CorrectIncorrect
Question 3 of 4
Which of the following is not a financial asset?CorrectIncorrect
Question 4 of 4
Contracts, and thus financial instruments, may take a variety of forms and need not be in writing.CorrectIncorrect