Question 2 (1 point) The fair value loss impairment model requires a separate impairment test. is used for all investments that are not accounted for as FV-NI. calculates the impairment loss as the difference between the asset's original cost and its current carrying amount. calculates the impairment loss as the difference between the asset's fair value and its current carrying amount. Question 3 (1 point) Which of the following does not apply to the capitalization of borrowing costs for the purchase of assets? They can have a significant impact on a company's earnings. This is not allowed under IFRS. This is allowed under both ASPE and IFRS. They must be disclosed in the notes to the financial statements