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- IAS 32 – Financial Instruments: Presentation 0%
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Question 1 of 10
1. Question
Which of the following is an objective of IAS 32?
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Question 2 of 10
2. Question
Which of the following does IAS 32 apply to?
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Question 3 of 10
3. Question
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.
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Question 4 of 10
4. Question
Which of the following is an exception for application of IAS 32?
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Question 5 of 10
5. Question
Which of the following shall IAS 32 be applied to?
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Question 6 of 10
6. Question
An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
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Question 7 of 10
7. Question
In which way can a contract to buy or sell a non-financial item be settled net in cash or another financial instrument or by exchanging financial instruments?
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Question 8 of 10
8. Question
Which of the following is not a financial asset?
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Question 9 of 10
9. Question
A financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset or is automatically put back to the issuer on the occurrence of an uncertain future event or the death or retirement of the instrument holder is called:
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Question 10 of 10
10. Question
Contracts, and thus financial instruments, may take a variety of forms and need not be in writing.
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