For each of the financial instruments below, match them to the appropriate accounting treatment. Instrument Treatment Convertible loan notes Fair value through profit or loss Equity investments where the entity has an intention to hold long-term and has chosen to apply the alternative Amortised cost treatment Financial liability, not held for trading Split accounting Equity investments (default position) Fair value through other comprehensive income
For each of the financial instruments below, match them to the appropriate accounting treatment. Instrument Treatment Convertible loan notes Fair value through profit or loss Equity investments where the entity has an intention to hold long-term and has chosen to apply the alternative Amortised cost treatment Financial liability, not held for trading Split accounting Equity investments (default position) Fair value through other comprehensive income
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Transcribed Image Text:For each of the financial instruments below, match them to the appropriate accounting
treatment.
Instrument
Treatment
Convertible loan notes
Fair value through profit or loss
Equity investments where the entity
has an intention to hold long-term and
Amortised cost
has chosen to apply the alternative
treatment
Financial liability, not held for trading
Split accounting
Fair value through other
comprehensive income
Equity investments (default position)
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