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Instructor's Manual* the Word Viewer has been retired. … Test Bank for Intermediate Accounting, Fourteenth Edition 17 - 2 MULTIPLE CHOICE —Conceptual (cont.) Using amortized cost or fair value method for debt investment. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP IFRS. c 39. Bangladesh Studies TERM Paper Financial Instruments Newsletter O 2012 06 03 Chapter 01 Modern Advanced accounting review Q exr Chapter 1 - Test Bank Ch01 - Intermediate Accounting Solution Manual Ch02 - Intermediate Accounting Solution Manual Test. Recording of dividends received under the equity method. Differences between amortized cost and fair value methods. 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