Under IFRS Debt investments that are held to maturity are recorded at

A) amortized cost.
B) fair value.
C) original cost.
D) maturity value.

Amortized Cost

The progressive reduction of a debt or the cost of an intangible asset over a specified time period.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is used globally to prepare public company financial statements.

Held to Maturity

A designation for financial assets which a company has the intention and ability to hold until a specified maturity date.