Which statement is incorrect regarding presentation and disclosure of financial assets?

a. FA@FVTPL are usually presented as current.

b. The carrying amounts each category of financial assets shall be disclosed either in the statement of financial position or in the notes.

c. FA@FVTOCI are either current or noncurrent.

d. FA@AC shall be presented as noncurrent.

Which of the following may be measured subsequently at amortized cost?

a. None of these

b. A derivative

c. A non-derivative equity instrument d. A non-derivative debt instrument