Question
Subsequent measurement of a financial asset at amortized cost when two criteria have been satisfied. Those two tests are: a. fair value test; impairment test
Subsequent measurement of a financial asset at amortized cost when two criteria have been satisfied. Those two tests are:
a. fair value test; impairment test
b. fair value test; business model test
c. fair value test; cash flows characteristics test
d. business model test; cash flows characteristics test
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International Accounting
Authors: Timothy Doupnik, Hector Perera
3rd Edition
978-0078110955, 0078110955
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