Long-term debt investments held for their contractual cash flows would be accounted for using Fair Value through Profit or Loss (FVTPL).

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Long-term debt investments held for their contractual cash flows (e.g. bonds held to maturity) would be accounted for using Amortized Cost or Effective Interest Rate methods. Fair Value through Profit or Loss (FVTPL) would be applied to instruments that are held for trading or are designated as such upon initial recognition.

Long-Term Debt Investments Held for Their Contractual Cash Flows Would