Question: BA indicates that it sometimes recognizes impairments on held-to-maturity and available-for-sale investments. Describe how recognition of impairments could differ for IFRS and U.S. GAAP.

BA indicates that it sometimes recognizes impairments on held-to-maturity and available-for-sale investments. Describe how recognition of impairments could differ for IFRS and U.S. GAAP.

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