Page 72 - F2 Integrated Workbook STUDENT 2019
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Chapter 3
IFRS 9 – Financial assets
4.1 Summary of financial assets under IFRS 9
IFRS 9
What numbers?
Financial asset
Initial Subsequent Impairment Derecognition
recognition treatment
FV plus Debt
transaction
costs Or
(unless FVPL)
Equity
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