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)
- Derecognition of financial assets (Section 3.2) (B3.2.1 - B3.2.17)
- B3.2.1
- Arrangements under which an entity retains the contractual rights to receive the cash flows of a financial asset, but assumes a contractual obligation to pay the cash flows to one or more recipients (paragraph 3.2.4(b)) (B3.2.2 - B3.2.3)
- Evaluation of the transfer of risks and rewards of ownership (paragraph 3.2.6) (B3.2.4 - B3.2.6)
- Evaluation of the transfer of control (B3.2.7 - B3.2.9)
- Transfers that qualify for derecognition (B3.2.10 - B3.2.11)
- Transfers that do not qualify for derecognition (B3.2.12)
- Continuing involvement in transferred assets (B3.2.13)
- All transfers (B3.2.14 - B3.2.15)
- Examples (B3.2.16 - B3.2.17)
- Derecognition of financial assets (Section 3.2) (B3.2.1 - B3.2.17)
- Recognition and derecognition (Chapter 3) (B3.1.1 - B3.3.10)
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