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what is ifrs 9 Informational
- Conditions under which a financial liability is removed from the balance sheet
- Clear and concise disclosures
- Accounting for the investment in the unit trust, typically as a financial asset at FVTPL
- Retrospective application and exceptions Can prior period financial statements be restated upon adoption of IFRS 9?
- Impairment considered under IAS 36 What are the implications of IFRS 9 for the accounting of deferred tax assets and liabilities?
- Applying materiality judgments What are the implications of IFRS 9 for financial planning and forecasting?
- Translation gains and losses How does IFRS 9 address the accounting for hyperinflationary economies?
- Assessment of the economic characteristics and risks What are the implications of IFRS 9 for the derecognition of financial liabilities?
- Impact on the presentation of net amounts What are the implications of IFRS 9 for the accounting of financial instruments held for trading?
- Cash flow hedge
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