When valuing financial instruments at fair value (the fair value option) ,
A) ASPE allows this option only for certain financial instruments.
B) IFRS allows this for all financial instruments.
C) IFRS requires that this option be used only where fair value does not result in more
Relevant information.
D) IFRS requires that non-performance risk be included in the fair value measurement.
Correct Answer:
Verified
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