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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)
      - 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)
        B3.2.2
        B3.2.3

[IFRS 9: Financial Instruments] | EU
[IFRS 9]: B3.2.2
Rechtsstand: 02.08.2025

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