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Distinguish between the measurement methods to be used

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Reference no: EM132765927

Problem 1: How does PFRS 9 distinguish between the measurement methods to be used?

a) By reviewing the business model of each entity and the risks and rewards of the transaction.

b) By reviewing the business model of each entity and the contractual cash flow characteristics of the instrument

c) By reviewing the realizability and the contractual cash flow characteristics of the instrument

d) By reviewing the realizability of the instrument and risks and rewards of ownership

Problem 2: Which of the following is not dealt with by PAS 41?

a) The accounting for biological assets

b) The initial measurement of agricultural produce harvested from biological assets

c) The processing of agricultural produce after harvesting

d) The accounting treatment of government grants received in respect of biological assets

Reference no: EM132765927

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