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Transaction costs directly attributable to the acquisition of financial asset shall be capitalized as cost of the investment, except for A. difference between the net proceeds and the acquisition cost of investment D. difference between the net proceeds and the fair value of investment at date of sale C. difference between the net proceeds and the carrying amount of investment at date of sale B. When an investment in FVPL is sold during the year, the realized gain or loss on sale is equal to the A. On initial recognition and subsequent periods thereof D. Subsequent to initial recognition only C. The option to designate financial assets as FVPL and the election to classify financial assets at FVOCI are available to an management A.
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subscription price less the allocated cost of the rights 8.
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subscription price plus the cost of share rights exercised D. The cost of new shares acquired through the exercise of share rights is the A. Both debt and equity securities can be classified as FVPL D. Only debt securities can be classified as amortized cost C. Only equity securities can be classified as FVOCI B. Which is false regarding the classification of financial assets: A. S1: From the date share rights are issued until the date they expire, shares of the issuing corporation are said to sell S2: When share rights are received on investment in unquoted equity securities measured at cost, no entry is required to transfer a portion of the cost of the original investment to a separate account for the share rights. the total amount of dividends received this year D. the portion of the dividends received this year that were not in excess of the share of undistributed earnings since the date of investment. the portion of the dividends received this year that were in excess of the share of undistributed earnings since the date of investment. The amount of dividend revenue that should be reported in the income statement for this year would be A. Dividends received this year exceeded the share of undistributed earnings since the date of investment. An investor uses the cost method to account for investment in ordinary shares. income at the cash dividend that would have been received D. income at market value of the shared received C. income at book value of the shares received B. Shares received in lieu of cash dividend are recorded as A. S2: Shares received in lieu of cash dividend are recorded as income at market value of the shared received. S1: When stock dividends of different class are received, a new investment account is debited and the original investment account is credited. What is the effect of stock dividend of the same class on the investment balance and cost per share of investment, respectively? A. the business model and the contractual cash flow characteristics of the financial asset D. Whether the financial securities are intended to be held within 1 year or not C. whether the financial securities have active markets or not B. Under PFRS 9, the initial classification of investments in financial assets is generally based on A. Under PFRS 9, which is not a category of financial assets? A. Which of the following is considered a financial asset? A. readily realizable and intended to be held within one year 3. readily realizable and intended to be held for more than 1 year D. intended to be held for not more than one year C. Current investments are investments that are their very nature A. assets involved in the production or sale of goods and services E. assets not directly identified with the operating activities of a firm.
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occupy an auxiliary relationship to the central revenue producing activities of a firm C. assets held an entity for accretion of wealth, for capital appreciation or for other benefits accruing to the entity. The following define investments except A.