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which of the following is true about accounting for other-than-temporary impairments under ias No 39? a. Recoveries of OTT impairments for debt investment can be

which of the following is true about accounting for other-than-temporary impairments under ias No 39?

a. Recoveries of OTT impairments for debt investment can be recognized in earnings.

b. Recoveries of OTT impairments for equity investment can be recognized in earnings.

c. The amount of OTT impairments for calculated for a debt investment is the same regardless of whether the investment is classified as held-to-maturity or available-for-sale.

d. Two of the three answers included in a-c are true.

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