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IFRS in Focus — IFRS 9: Financial Instruments — high level summary

Published on: Apr 07, 2016

This newsletter provides a high-level overview of the IFRS 9 requirements, focusing on the areas which are different from IAS 39, including:

  • Classification and measurement of financial assets.
  • Impairment.
  • Classification and measurement of financial liabilities.
  • Hedge accounting.


Correction list for hyphenation

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