Which of the following is not true about the impairment of financial assets?

a. The recognition of impairment loss follows an expected credit loss approach. b. Financial assets measured at fair value through profit or loss are scoped out regarding the recognition of impairment loss. c. Financial assets measured at fair value through other comprehensive income are scoped out regarding the recognition of impairment loss. d. An entity needs to estimate impairment loss on financial assets measured at amortised cost.