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Explain the treatments of equity instruments

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Reference no: EM132589999

Question 1. Distinguish the treatments of equity instruments measured at fair value through profit or loss, measured at fair value through other comprehensive income and investment in associate with regard to the following items:

a. Transaction costs in relation to the acquisition of the financial asset

b. Cash dividends received

c. Subsequent recognition

Question 2. Distinguish the treatments of debt instruments measured at fair value through profit or loss, measured at amortized cost, and measured at fair value through other comprehensive income with regard to the following items:

a. Transaction costs in relation to the acquisition of the financial asset

b. Cash dividends received

c. Subsequent recognition

Reference no: EM132589999

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