Page 1 - Bramasol_eBook-Overview of IFRS 9
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Overview of IFRS 9 and the


                               New Impairment Model



              IFRS 9 Financial Instruments is the IASB’s replacement of IAS 39 Financial Instruments: Recognition and
               Measurement. The Standard includes requirements for recognition and measurement, impairment,
                                        derecognition and general hedge accounting.
                                Published by the Bramasol Finance Center of Excellence




















































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