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All financial instruments are recorded at fair value

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Reference no: EM131591705

Question: Under IFRS:

(a) the entry to record estimated uncollected accounts is the same as GAAP.

(b) loans and receivables should only be tested for impairment as a group.

(c) it is always acceptable to use the direct write-off method.

(d) all financial instruments are recorded at fair value.

Reference no: EM131591705

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