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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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