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The original goal of IFRS 9 was to: converge with U.S. GAAP to report financial instruments at historical cost converge with U.S. GAAP to report

The original goal of IFRS 9 was to:

converge with U.S. GAAP to report financial instruments at historical cost

converge with U.S. GAAP to report financial instruments at fair value

address financial instrument impairment

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