IFRS 9 Financial instruments

1) Sir, just say an entity has issued debt instruments for the purposes of financing the purchase of an investment property.

Now, the accounting for the debt instrument will be at ‘amortized cost’ and investment property for which the debt was initially raised will be accounting for using the fair value model under IAS 40. Does these two different basis of measurement creates an accounting mismatch, and if so sir, can the entity then opt to designate the financial liability as FVTPL so as to eliminate or reduce the potential accounting mismatch?

2) My second question sir, does an accounting mismatch exist only when a similar asset or liability is being measured using different basis, or could it exist also in cases where a financial liability was initiated to purchase an asset, as in the case of my example in my first question?