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問答題
On 1 January 20X8 Zeeper Ltd purchased 40,000 $1 listed equity shares at a price of $3 per share. An irrevocable election was made to recognise the shares at fair value through other comprehensive income. Transaction costs were $3,000. At the year end of 31 December 20X8 the shares were trading at $6 per share. What amount in respect of these shares will be shown under ’investments in equity instruments’ in the statement of financial position of Zeeper Ltd as at 31 December 20X8?
On 1 January 20X8 Zeeper Ltd purchased 40,000 $1 listed equity shares at a price of $3 per share. An irrevocable election was made to recognise the shares at fair value through other comprehensive income. Transaction costs were $3,000. At the year end of 31 December 20X8 the shares were trading at $6 per share. What amount in respect of these shares will be shown under ’investments in equity instruments’ in the statement of financial position of Zeeper Ltd as at 31 December 20X8?
A、$240,000
B、$180,000
C、$300,000
D、$90,000
答案：
A
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