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Financial reckoning (IFRS 9) / by Sarah Perrin

By: Perrin, Sarah.
Series: Accountancy (UK).Publisher: United Kingdom, Wolters Kluwer, Edition: 160 (1494), January 2018.Description: 54-57, 4 pages.Subject(s): International financial reporting standards | Financial reporting | Derivatives | Loans | Corporate financeSummary: Examines changes to impairment and the measurement of loans and derivatives for corporates under IFRS 9. Also discusses the application of the hedge accounting requirements in IFRS 9, which is optional.
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Article Article New Zealand
Available CA013304
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Examines changes to impairment and the measurement of loans and derivatives for corporates under IFRS 9. Also discusses the application of the hedge accounting requirements in IFRS 9, which is optional.

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