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On February 1, 2021, BAGITA Corporation issued bonds with a fair value of P1,000,000. BAGITA prepares its financial statements in accordance with IFRS. What methods may BAGITA use to report the bonds on its December 31, 2021 statement of financial position? I. Amortized cost. II. Fair value method. III. Fair value through profit or loss. a. I onlyb. II only. c. I and III only. d. III only.

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