【判断题】Under IFRS No. 9, debt investments are classified as either "amortized cost," or "fair value through profit and loss (FVPL)," or "fair value through other comprehensive income (FVOCI)."
【判断题】Under IFRS No. 9, investments for which the investor lacks significant influence use basically the same reporting classifications as those used under U.S. GAAP.
【判断题】Under IFRS No. 9, equity investments are classified as either "fair value through other comprehensive income (FVOCI)" or "fair value through profit and loss (FVPL)."