Question: When valuing financial instruments at fair value the fair value option), IFRS requires that this option be used only where fair value does not result

 When valuing financial instruments at fair value the fair value option),

When valuing financial instruments at fair value the fair value option), IFRS requires that this option be used only where fair value does not result in more relevant information IFRS requires that non-performance risk be included in the fair value measurement O IFRS allows this for all financial instruments O ASPE allows this option only for certain financial instruments

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