Question: A review of the financial statements of private and publicly

A review of the financial statements of private and publicly accountable enterprises may result in finding the following measurement approaches used for their non-strategic investments: (1) cost/amortized cost, (2) FV-NI (or FVTPL), (3) FV-OCI (with recycling), and (4) FV-OCI (without recycling). Indicate by number (1, 2, 3, or 4) which methods are permitted for enterprises applying
(a) ASPE,
(b) IAS 39, and
(c) IFRS 9.

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  • CreatedSeptember 18, 2015
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