Monetary items include the following except for:

A) payables for goods purchased.
B) accounts receivable.
C) financial assets.
D) borrowings.

Monetary Items

Assets and liabilities that are to be received or paid in a fixed or determinable amount of money.

Payables

Amounts that a company owes to its creditors or suppliers for goods or services received.

Borrowings

Funds that a company or individual takes on loan from another party, to be repaid over time with interest.