Debt investments that meet the business model and contractual cash flow tests are reported at Select one: a. The lower of amortized cost or fair value. b. Amortized cost. c. Fair value. d. Net realizable value. Which of the following statement is correct related to investment Select one: a The IASB requires that companies classify financial assets into two measurement categories amortized cost and fair value 6 The IASB requires that investments meeting the business model (held-for-collection) and contractual cash flow tests be valued at fair value C Companies measure debt investments at fair value if the objective of the company's business model is hold the financial asset to collect the contractual cash flows. d. None e Amortized cost is the initial recognition amount of the investment minus cumulative amortization