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- IFRS 7 – Financial Instruments: Disclosures 0%
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Question 1 of 10
1. Question
In disclosing fair values, an entity shall group financial assets and financial liabilities into classes, but __________.
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Question 2 of 10
2. Question
Under which circumstances disclosures of fair value are not required?
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Question 3 of 10
3. Question
Which of the following are examples of changes in the gross carrying amount of financial instruments that contributed to the changes in the loss allowance?
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Question 4 of 10
4. Question
An entity shall disclose the contractual amount outstanding on financial assets that were written off during the reporting period and is not a subject to enforcement activity.
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Question 5 of 10
5. Question
Which if the following is not a requirement of IFRS 7 for the entity to disclose in order to enable users of financial statements to assess an entity’s credit risk exposure and understand its significant credit risk concentrations?
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Question 6 of 10
6. Question
For all financial instruments within the scope of IFRS 7, but to which the impairment requirements in IFRS 9 are not applied, an entity shall disclose by class of financial instrument:
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Question 7 of 10
7. Question
In the reporting period that includes the date of initial application of IFRS 9, an entity is not required to disclose the line item amounts that would have been reported in accordance with the classification and measurement requirements of ____________.
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Question 8 of 10
8. Question
Which of the following statement defines ‘credit risk’?
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Question 9 of 10
9. Question
Which of the following risks do not comprise market risk?
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Question 10 of 10
10. Question
Which of the following should not be included in disclosures about liquidity risk?
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