IFRS 9 EN
- IFRS 9
- Inhaltsverzeichnis (redaktionell)
- Appendix B Application guidance (B2.1 - BA.8)
- Classification (Chapter 4) (B4.1.1 - B4.4.3)
- Classification of financial assets (Section 4.1) (B4.1.1 - B4.1.26)
- Option to designate a financial asset or financial liability as at fair value through profit or loss (Sections 4.1 and 4.2) (B4.1.27 - B4.1.36)
- Embedded derivatives (Section 4.3) (B4.3.1 - B4.3.12)
- Reclassification of financial assets (Section 4.4) (B4.4.1 - B4.4.3)
- Classification (Chapter 4) (B4.1.1 - B4.4.3)
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