Question: Darby purchased $ 1 0 0 , 0 0 0 of Wilson Company's convertible bonds. Darby has no intention of converting the bonds or selling

Darby purchased $100,000 of Wilson Company's convertible bonds. Darby has no intention of converting the bonds or selling the debt in the near future.
Assuming that Darby uses IFRS, the investment would be classified as
a. minority active (equity method) investment.
b. amortized cost.
c. fair value through other comprehensive income (FVOCI).
d. fair value through profit and loss (FVPL).

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