impairments on financial instruments are ? A) recognized as a realized loss if the...
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Accounting
impairments on financial instruments are ?
A) recognized as a realized loss if the impairment is judged to be temporary
B) based on discounted cash flows for securities
C) based on fair value for available-for-sale investments and negotiated values for hel-to-maturity investments
D) evaluated using the CECL model similiar to receivables
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