Determine the amount of impairment loss

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Question - Presented below are two independent cases related to available-for-sale debt investments.

 

Case 1

Case 2

Amortized cost

$42,640

$99,100

Fair value

33,490

109,150

Expected credit losses

28,520

91,870

Required - For each case, determine the amount of impairment loss, if any.

Reference no: EM132587267

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