Which companies account for transfers of investments between

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Reference no: EM132816984

Problem 1: An impairment loss is the difference between the recorded investment and the

A. expected cash flows .

B. present value of the expected cash flows.

C. contractual cash flows.

D. present value of the contractual cash flows.

Problem 2: Companies account for transfers of investments between categories

A. prospectively, at the end of the period after the change in the business model.

B. prospectively, at the beginning of the period after the change in the business model.

C. retroactively, at the end of the period after the change in the business model.

D. retroactively, at the beginning of the period after the change in the business model.

Reference no: EM132816984

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