alleryStart learning →The 2009 IFRS 9 model for debt assets allowed which two approaches?
AFVOCI or cost basis
BFVPL or FVOCI only
CAmortised cost or FVOCI
DFVPL or amortised cost
Answer & Solution
Correct answer: D. FVPL or amortised cost
Before the 2014 amendments the debt model had only FVPL and amortised cost, with no FVOCI category.
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