alleryStart learning →Which assets mainly carry the IFRS 9 impairment allowance?
AThose at AC or FVOCI
BThose measured at FVPL
CLand and buildings held
DShares of subsidiaries
Answer & Solution
Correct answer: A. Those at AC or FVOCI
The allowance applies to assets at amortized cost or FVOCI, not to FVPL assets which already reflect losses in fair value.
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