Under IAS 39, Financial Instruments: Recognition and Measurement, which of the following is NOT a category into which a financial asset must be classified?
A. property, plant, and equipment
B. held-to-maturity investments
C. loans and receivables
D. available-for-sale financial assets
Answer:A
Under IAS 39, Financial Instruments: Recognition and Measurement, which of the following is NOT a category into which a financial asset must be classified?
A. property, plant, and equipment B. held-to-maturity investments C. loans and receivables D. available-for-sale financial assets