Question #16
Reading: Reading 8 Intercorporate Investments
PDF File: Reading 8 Intercorporate Investments.pdf
Page: 7
Status: Incorrect
Correct Answer: A
Your Answer: C
Part of Context Group: Q16-18
First in Group
Shared Context
Question
In late 20X6, Company X decided to reclassify the investments in stock. What classification can the company classify the investment in stocks to?
Answer Choices:
A. Fair value through profit or loss or amortized cost
B. Reclassification would not be allowed
C. Fair value through profit or loss only
Explanation
The initial choice of classification into fair value through OCI is irrevocable and
reclassification is not allowed for equity securities.