‭Internal 2‬

‭IFR‬
‭Unit – IV‬

‭Short Answer Questions:‬

‭1.‬ ‭Explain about the bond retirement.‬

‭2.‬ ‭State the assets for which fair value option‬‭cannot be applied.‬

‭3.‬ ‭Explain about modification of terms.‬

‭4.‬ ‭Explain about warrants and its types.‬

‭5.‬ ‭What are the climate bonds and inflation-linked‬‭bonds?‬

‭6.‬ ‭What are the fixed-rate bonds and floating rate‬‭bonds?‬

‭Long Answer Questions:‬

‭1.‬ ‭Explain about fair value option and fair value‬‭election.‬

‭2.‬ ‭What is debt restructuring? Explain about‬‭debt settlement and modification of terms.‬

‭3.‬ ‭What are the different types of bonds?‬

‭4.‬ ‭Explain the difference between convertible bonds‬‭and bonds with detachable warrants.‬

‭5.‬ ‭Define fair value and explain about valuation‬‭techniques.‬

‭6.‬ ‭Explain the hierarchy of fair value inputs.‬

‭Unit – VI‬

‭Short Answer Questions:‬

‭1.‬ ‭Explain the importance and need of the financial investment.‬

‭2.‬ ‭Explain financial instruments and its types.‬

‭3.‬ ‭What is Asset Retirement Obligation?‬

‭4.‬ ‭Explain about appraisal method.‬

‭5.‬ ‭What is replacement cost method?‬

‭6.‬ ‭Explain about the need for financial investment.‬

‭Long Answer Questions:‬
1‭ .‬ ‭Explain‬ ‭Investment‬ ‭in‬ ‭equity‬ ‭securities‬ ‭(shares)‬ ‭and‬ ‭its‬ ‭essentials‬ ‭or‬ ‭features,‬ ‭advantages‬ ‭and‬
‭disadvantages.‬

‭2. Explain Debt Securities its features and its classification.‬

‭3. Explain tangible assets, their features, acquisition and measurement of fixed assets.‬

‭4. What are the intangible assets? Explain the treatment under IFRS and USGAAP.‬

‭5. Explain about depreciation and impairment of fixed assets.‬

‭6. Explain about disposal and involuntary conversions.‬

‭ENGLISH‬
‭AAIT‬