IFRS 9 EN
- IFRS 9
- Inhaltsverzeichnis (redaktionell)
- Appendix B Application guidance (B2.1 - BA.8)
- Recognition and derecognition (Chapter 3) (B3.1.1 - B3.3.10)
- Initial recognition (Section 3.1) (B3.1.1 - B3.1.6)
- Derecognition of financial assets (Section 3.2) (B3.2.1 - B3.2.17)
- Derecognition of financial liabilities (Section 3.3) (B3.3.1 - B3.3.10)
- Recognition and derecognition (Chapter 3) (B3.1.1 - B3.3.10)