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The entire amount of impairment for an available-for-sale debt investment is recognized in earnings if fair value declines be
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Investment is impaired if the fair value of the investment is less than amortized cost basis.entity shall determine whether a decline in fair value below amortized basis has resulted from credit loss or other factors.Impairment related to credit losses shall be limited by the amount that the fair value is less than amortized cost basis.Entity shall record an allowance for credit losses that reflects the amount of impairment  related credit losses, limited by the fair value floor.Changes in the allowance shall be recorded in the period of the change as a credit loss expenses.

c)company has incurred credit losses

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