Which of the following includes non-puttable ordinary shares, some puttable and similar instruments?a.Equity Instrumentsb.None of the abovec.Cash Instrumentsd.Accounting Instruments

Which of the following are regarded as financial instruments?I. Deposits held by a financial institution.II. Ordinary shares.III. Raw materials inventories.IV. Property, plant and equipment.V. Accounts receivable and accounts payable.

Which of the following is a capital market instrument?Group of answer choicesTreasury billsCertificates of depositsPreferred sharesCommercial papers

Broadly speaking, apart from this exemption, an instrument can only be classified as equity under IAS 32 if the issuer has an unconditional right to avoid delivering cash or another financial instrument or, if it is settled through the entity’s own equity instruments, it is for an exchange of a fixed amount of cash for a fixed number of the entity’s own equity instruments. In all other cases it would be classified as a ________________________

As a pragmatic exception to these basic criteria, an instrument that would otherwise meet the definition of a financial liability is nevertheless classified as an equity instrument if it is a ____________ with all the features, and meeting the conditions described.

Which item(s) can be a component of shareholders' equity?Question 8Select one:a.Retained profits.b.Share capital.c.Reserves.d.All of the above.