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#cfa-level-1 #reading-26-understanding-balance-sheets
Question

Measured at fair market value:

Financial liabilities:

  • Derivatives.
  • [...]
  • Non-derivative instruments with fair value exposures hedged by derivatives.

Answer
Financial liabilities held for trading.

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question

Measured at fair market value:

Financial liabilities:

  • Derivatives.
  • [...]
  • Non-derivative instruments with fair value exposures hedged by derivatives.

Answer
?

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question

Measured at fair market value:

Financial liabilities:

  • Derivatives.
  • [...]
  • Non-derivative instruments with fair value exposures hedged by derivatives.

Answer
Financial liabilities held for trading.
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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities
13; Financial assets held for trading. Available-for-sale financial assets. Derivatives (whether stand-alone or embedded in non-derivative instruments). Non-derivative instruments with fair value exposures hedged by derivatives. <span>Financial liabilities: Derivatives. Financial liabilities held for trading. Non-derivative instruments with fair value exposures hedged by derivatives. Measured at cost or amortized cost: Financial assets: Unlisted instruments (there is no reliable valuation measure). Held-to-maturity investments

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