Under IAS 32, which of the following is a financial asset?
A. investment in equity instruments accounted for under the equity method
B. investment in special-purpose entities
C. a 30% investment in a subsidiary
D. loans to other entities
Answer:D
Under IAS 32, which of the following is a financial asset?
A. investment in equity instruments accounted for under the equity method B. investment in special-purpose entities C. a 30% investment in a subsidiary D. loans to other entities