8. Which of the following would most likely be classified as a held-to-maturity security?
I. Debt security
II. Equity security that the management has decided to hold for more than 5 years.
A. Only I.
B. Only II.
C. Both I and II.
LO.b: Distinguish between IFRS and US GAAP in the classification, measurement, and
disclosure of investments in financial assets, investments in associates, joint ventures,
business combinations, and special purpose and variable interest entities.
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