Final answer:
Investments in a separate opening IFRS statement of financial position should be categorized as either financial assets or non-financial assets and measured accordingly.
Step-by-step explanation:
When measuring investments in a separate opening IFRS statement of financial position, it is important to categorize them correctly. Investments can be classified as either financial assets or non-financial assets.
Financial assets include items such as stocks, bonds, and derivatives. These should be reported at their fair value on the statement of financial position.
Non-financial assets, on the other hand, include items such as property, plant, and equipment. These should be measured at cost on the statement of financial position.