Which of the following IFRS requirements came about due to the increased volatility of capital introduced by recognizing gains and losses on assets but not liabilities?

Select answer from the options below

accounting for securities that are expected to be held to maturity at amortized value rather than fair value

accounting for securities that are expected to be held to maturity at fair value rather than amortized value

recording unrealized holding gains and losses on securities that are available for sale as other comprehensive income rather than net income

recording unrealized holding gains and losses on securities that are available for sale as net income rather than other comprehensive income