Under IAS No. 39, which is not a category for accounting for investments?
A) Fair value through profit and loss.
B) Fair value through other comprehensive income.
C) Held-to-maturity.
D) Available-for-sale.

Question

Quizplus · Accepted Answer

Under IAS 39, the categories for accounting for investments include fair value through profit or loss, held-to-maturity, and available-for-sale. The category "fair value through other comprehensive income" is introduced in IFRS 9, not IAS 39.