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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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