All of the following are considered basic financial instruments of an SME, except = Loans

receivable that gives the debtor the right to prepay if applicable taxation requirements change

Which of the following should be recognized in other comprehensive income of an SME? = Gain

on the revaluation of property, plant and equipment.

Inventories must be measured by an SME at = The lower of cost and estimated selling price less

cost to complete and dispose

PFRS for SME provided the following examples as investment property, except = Land held for

an undetermined future use

Which of the following should be recognized in other comprehensive income of an SME? = Gain

on the revaluation of property, plant and equipment.