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QUESTION 10 HKFRS 9 requires subsequent measurement of a financial asset at amortised cost when two tests have been satisfied. Those two tests are: 1.

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QUESTION 10 HKFRS 9 requires subsequent measurement of a financial asset at amortised cost when two tests have been satisfied. Those two tests are: 1. fair value test; impairment test 2. fair value test; business model test 3. business model test; cash flows characteristics test 4. fair value test; cash flows characteristics test 5. None of them

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