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Which ones of the following items are required to be classified as fair value through P&L by IFRS 9 ? a . Inventories b .
Which ones of the following items are required to be classified as fair value through P&L by IFRS
a
Inventories
b
Shares that are held for trading by an investor
c
A bond that an investor intends to hold to maturity
d
Trade payables
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