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IFRS implies that some unverifiable increases in net asset values are recognized,such as there valuation of PPE to fair value(IAS16) - Do debtholders care for

IFRS implies that some unverifiable increases in net asset values are recognized,such as there valuation of PPE to fair value(IAS16)

-Do debtholders care for such assets?Why or why not?

-What would you expect debtholders in Canada under IFRS?

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