IFRS 9 | Classification and Measurement of Financial Assets and Financial Liabilities IFRS lectures

In this session, I explain IFRS 9.IFRS 9 requires an entity to recognise a financial asset or a financial liability in its statement of financial position when it becomes party to the contractual provisions of the instrument. IFRS 9 Financial Instruments is the IASB's replacement of IAS 39 Financial Instruments:

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