Which of the following are accounted for at amortized cost?
A) Held-for-collection investments
B) Held-to-maturity investments
C) Non-trading equity investments
D) Both Held-for-collection and Held-to-maturity investments

Question

Quizplus · Accepted Answer

According to IFRS, both Held-for-collection and Held-to-maturity investments are accounted for at amortized cost. Non-trading equity investments are accounted for at fair value through profit or loss.

Which of the Following Are Accounted for at Amortized Cost