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    Question

    Which of the following financial assets is measured at

    amortised cost?
    A Equity Shares Correct Answer Incorrect Answer
    B Debt instruments held for trading Correct Answer Incorrect Answer
    C Trade Receivables Correct Answer Incorrect Answer
    D Derivatives Correct Answer Incorrect Answer
    E Preference shares classified as FVTPL Correct Answer Incorrect Answer

    Solution

    Trade receivables are generally measured at amortised cost if the objective is to collect contractual cash flows only.

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