Under IFRS No. 9, what reporting categories are used to account for debt investments? IFRS No. 9

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Under IFRS No. 9, what reporting categories are used to account for debt investments? 


IFRS No. 9

Is it necessary for an investor to report individual amounts for the three categories of investments—held-tomaturity, available-for-sale, or trading—in the financial statements? What information should be disclosed about these investments?

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Intermediate Accounting

ISBN: 9781259722660

9th Edition

Authors: J. David Spiceland, James Sepe, Mark Nelson, Wayne Thomas

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