FAR18 Investments - No Significant Influence

Guidance for reversal of impairment loss on debt investments, for both U.S. GAAP and IFRS.

For HTM valuations, U.S. GAAP uses an effective interest rate based on contractual cash flows, and contractual life. Provide the IFRS equivalent.

There are three classifications for investments under U.S. GAAP. Provide the classifications for IFRS.

Explain the cost method of accounting for investments.