Page 66 - F2 Integrated Workbook STUDENT 2019
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Chapter 3





                           IFRS 9 – Financial liabilities





               3.1  Summary of financial liabilities under IFRS 9




                                                    IFRS 9
                                              What numbers?





                                                   Financial

                                                    liability







                                          Initial              Subsequent
                                       recognition              treatment






                                         FV less                   FVPL
                                       transaction                  or
                                          costs                 amortised

                                                                   cost























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