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Please explain in detail on a paper (a) Describe, with examples, the following Financial Instruments and show, with illustrations, how they are accounted for under

Please explain in detail on a paper

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(a) Describe, with examples, the following Financial Instruments and show, with illustrations, how they are accounted for under the IAS 39 rules: i. Held for trading Marks: 2 ii. Held-to-maturity Marks: 2 iii. Loans and receivables Marks: 2 (b) Mention four adjusting and non-adjusting events after the reporting period. Marks: 4

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