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63 Multiple Choice Antworten
Which of the following is NOT a compound financial instrument?
Convertible bond
a zero coupon bond
a non-derivative FI with equity and liability elements
If there is a contractual obligation to deliver cash / financial asset it is
Equity
Asset
Liability
Share
How are compound financial instruments presented?
classified and presented jointly
calssified jointly, presented seperately
classified seperatly, presented jointly
classified and presented seperately
True or false: A treasury share is a share from the company itself
True
False
Which of the following is NOT correct? A financial asset is
a right to receive cash or another financial instrument
a right to exchange FI with another entity
an obligation to sell equity shares
an obligation to receive own equity instruments
IAS 36 applies to all assets
True
False
IAS 36 applies to assets classified as
Subsidiaries
Associated companies
joint venture
subsidiaries+associated companies+joint venture
Recovrable amount is
the greatest value between the fair value less the costs of the sale and the useful value
The amount of asset after deduction of accumulated impairment losses
the amount of the sale of an asset
the present value of future cash flows
