Which statement is incorrect regarding contractual cash flows that are solely payments of principal and interest (SPPI)? Group of answer choices Contractual cash flows that are SPPI on the principal amount outstanding are consistent with a basic lending arrangement.   An originated or a purchased financial asset can be a basic lending arrangement only if it is a loan in its legal form.   Principal is the fair value of the financial asset at initial recognition.   An entity shall assess whether contractual cash flows are SPPI on the principal amount outstanding for the currency in which the financial asset is denominated.

Financial Reporting, Financial Statement Analysis and Valuation
8th Edition
ISBN:9781285190907
Author:James M. Wahlen, Stephen P. Baginski, Mark Bradshaw
Publisher:James M. Wahlen, Stephen P. Baginski, Mark Bradshaw
Chapter7: Financial Activities
Section: Chapter Questions
Problem 12QE
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Which statement is incorrect regarding contractual cash flows that are solely payments of principal and interest (SPPI)?

Group of answer choices
Contractual cash flows that are SPPI on the principal amount outstanding are consistent with a basic lending arrangement.
 
An originated or a purchased financial asset can be a basic lending arrangement only if it is a loan in its legal form.
 
Principal is the fair value of the financial asset at initial recognition.
 
An entity shall assess whether contractual cash flows are SPPI on the principal amount outstanding for the currency in which the financial asset is denominated.
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