IFRS No 9 Is a Standard That Indicates Accounting for Investments

Essay

IFRS No. 9 is a standard that indicates accounting for investments when the investor does not have significant influence under the investee.
Required:
Explain how debt investments are accounted for under IFRS No. 9. What alternative accounting approaches are available, what determines whether an investment qualifies for each approach, and what are the key features of each approach with respect to accounting for unrealized holding gains and losses?