IFRS requires companies to measure their financial assets at fair value except when based on: (a) whether

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IFRS requires companies to measure their financial assets at fair value except when based on:

(a) whether the equity method of accounting is used.

(b) whether the fi nancial asset is a debt investment.

(c) whether the fi nancial asset is an equity investment.

(d) whether an investment is classifi ed as trading.

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