The intent to control overrides the ability to do so when determining whether control exists (and henceforth consolidation is required).
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Q4: The interest revenue recorded using FVTOCI and
Q5: A bond must be held until maturity
Q6: Amortized cost investments must have contractual terms
Q7: The equity method and consolidation will often
Q8: It is not possible to have significant
Q10: Only FVTPL and amortized cost investments are
Q11: Impairment tests are required for all investments
Q12: A triggering event must occur in order
Q13: A bond that is not managed as
Q14: It is not possible to have control
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