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14. Under IAS 39, Financial Instruments: Recognition a category into which a financial asset must be classi ment, which of the following is NOT a and Measure fied? A. Property, plant, and equipment B. Held-to-maturity investments C. Loans and receivables D. Available-for-sale financial assets 15. Under IAS 39, Financial describes the removal criteria have been met? al Instruments: Recognition and Measurement, which of the following terms of a financial asset or liability from the balance sheet when certain appropriate Recog A. Decoupling B. Extinguishment C. Derecognition D. Reversal 16. Under IAS 39, under what circumstances will derecognition of a financial liability occur? A. When the obligation has been paid B. when the obligation has been canceled C. when the obligation has expired D. All of the above 17. Under what condition should the gain or loss from translating foreign currency profit of subsidi into the parent's home currency be included in the subsidiary's measure of performance? A. If the subsidiary manager is authorized to hedge the translation exposure B. If there is a translation gain, but not if there is a translation loss C. If the multinational corporation is using the same method of translation for perform evaluation as it does for financial reporting D. If the impact on cash flows from foreign exchange is minimal ircuod $12 million in 10 percent bonds 6 years ago currently having a ca rtinguishment by Sigma Co