Under IFRS No. 9, investments for which the investor lacks significant influence use basically the same reporting classifications as those used under U.S. GAAP.
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Q8: If an investment is accounted for under
Q9: Both trading securities and securities available for
Q10: Purchases and sales of securities are always
Q11: The fair value option cannot be elected
Q12: When available-for-sale securities are sold, the amount
Q14: When an equity method investment is sold,
Q15: Routine transfers of debt investments among the
Q16: Companies must always use the equity method
Q17: Under IFRS No. 9, debt investments are
Q18: Unrealized holding gains and losses are included
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