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Under IFRS No. 9, an investment can be accounted for at amortized cost if the: Multiple Choice investor elects amortized cost. investor owns between 20%
Under IFRS No. 9, an investment can be accounted for at amortized cost if the: Multiple Choice investor elects amortized cost. investor owns between 20% and 50% of outstanding shares. debt is not in technical default. debt consists of interest and principal, and the investor is holding the debt to collect those cash flows.
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