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    Question

    A company invests in listed equity shares held for

    trading purposes. As per Ind AS 109, how should these be measured?
    A At amortized cost Correct Answer Incorrect Answer
    B At historical cost Correct Answer Incorrect Answer
    C At fair value through OCI Correct Answer Incorrect Answer
    D At fair value through P&L Correct Answer Incorrect Answer

    Solution

    Trading investments are measured at FVTPL (Fair Value Through Profit & Loss) as per Ind AS 109.

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