AASB 9 provides examples of financial liabilities which are not required to be subsequently measured at amortised costs. These examples include:
A) financial guarantees contracts.
B) commitments to provide loans below market interest rates.
C) holdings of derivatives.
D) all of the above

Question

Quizplus · Accepted Answer

AASB 9 specifies that financial guarantees contracts, commitments to provide loans below market interest rates, and holdings of derivatives are examples of financial liabilities that are not required to be subsequently measured at amortised costs. Therefore, the correct answer choice is D, or all of the above.

AASB 9 Provides Examples of Financial Liabilities Which Are Not