IFRS 9 - Understanding the basics

Publication date: 01 Jan 2017

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IFRS 9, Financial instruments: Understanding the basics


This publication, IFRS 9, Financial instruments: Understanding the basics, walks corporate entities through the new accounting rules for classification and measurement and impairment. IFRS 9 responds to criticisms that IAS 39 was inconsistent with the way that entities manage their businesses and risks. It is effective for most entities from 1 January 2018. This publication and the accompanying videos should help you navigate that transition process with simple explanations and examples of how you might be affected.

 
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