Identify non-financial asset from the following items: Equity shares Debentures Mutual funds Goodwill Identify the incorrect statement in relation to financial instruments: Financial instruments are tangible in nature. Financial instruments are purchase to have future benefits in the form of claims to future cash. None of these are incorrect Financial instruments are sold in financial market. When held for trading investment are unsold at the end of the accounting period, then the investments are When held for trading investment are unsold at the end of the accounting period, then the investments are recorded at which of the following values in the financial statement? . Cost of acquisition Fair value Cost of investment plus the transaction cost Historical value