Under IFRS, a company:

(a) should evaluate only equity investments for impairment.

(b) accounts for an impairment as an unrealized loss, and includes it as a part of other comprehensive income and as a component of other accumulated comprehensive income until realized.

(c) calculates the impairment loss on debt investments as the difference between the carrying amount plus accrued interest and the expected future cash fl ows discounted at the investment’s historical effectiveinterest rate.

(d) All of the above.