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Q.IAS 27 Separate Financial Statements states that in the separate financial statements (i.e. not the consolidated financial statements) of an investor, an investment in an

Q.IAS 27 Separate Financial Statements states that in the separate financial statements (i.e. not the consolidated financial statements) of an investor, an investment in an associate should be:

A. Held at cost or in accordance with IFRS 9 or equity accounted

B. Valued using the equity method of accounting

C. Held at fair value only

D. Held at cost

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