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Which is not classified as a financial instrument

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Reference no: EM132765936

Problem 1: The body that serves as the study or support group of the Financial Reporting Standards Council and is responsible for reviewing accounting issue with divergent and unacceptable treatments in the absence of an authoritative guidance is

a) Accounting Principles Committee

b) Philippine Interpretations Committee

c) Accounting Standards Interpretations Committee

d) Education Technical Committee

Problem 2: Which of the following is not classified as a financial instrument?

a) Convertible bond

b) Foreign currency contract

c) Warranty provision

d) Loan receivable

Reference no: EM132765936

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