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What is IFRS 9 Financial Instruments Overview about?

This document provides an overview of IFRS 9, which replaced IAS 39 for accounting of financial instruments. IFRS 9 generally took effect in 2018 and provides guidance on classifying financial assets as amortized cost or fair value, as well as on initial measurement. Financial assets include cash, receivables, loans, investments in shares or bonds, and derivatives. They are initially recognized at fair value plus transaction costs for amortized cost or fair value through other comprehensive income classific

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bad genius

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EN