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MessagePosté le: Sam 3 Sep - 11:40 (2016)    Sujet du message: Ifrs 9 Complete Pdf Download Répondre en citant




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The,,factsheet,,is,,only,,available,,to,,members,,of,,the,,faculty.,,IFRS,9,–,Financial,Instruments,Timeline,and,summary,from,Deloitte,IAS,Plus,,with,information,on,related,interpretations,and,amendments,under,consideration.,IFRS,9:,Classification,and,measurement,In-depth,guide,produced,by,PwC,in,August,2014,looking,atchanges,to,classification,and,measurement,of,financialassets.,Instead,,,,the,,,contractual,,,cash,,,flows,,,of,,,the,,,financial,,,asset,,,are,,,assessed,,,in,,,their,,,entirety,,,,and,,,the,,,asset,,,as,,,a,,,whole,,,is,,,measured,,,at,,,FVTPL,,,if,,,the,,,contractual,,,cash,,,flow,,,characteristics,,,test,,,is,,,not,,,passed,,,(see,,,above).,,,[IFRS,9,paragraph,5.5.16],For,all,other,financial,instruments,,expected,credit,losses,are,measured,at,an,amount,equal,to,the,12-month,expected,credit,losses.,The,,application,,guidance,,provides,,a,,list,,of,,factors,,that,,may,,assist,,an,,entity,,in,,making,,the,,assessment.,,February,,,2014.,,,FASB.,

Published,,by,,PwC,,in,,March,,2015.,,This,amendment,completes,the,IASBs,financial,instruments,project,and,the,Standard,is,effective,for,reporting,periods,beginning,on,or,after,1,January,2018,with,early,adoption,permitted,(subject,to,local,endorsement,requirements).,v,,,t,,,e,,,International,,,Financial,,,Reporting,,,Standards,,,and,,,Related,,,Accounting,,,Organizations,,,Organizations,,,IFRS,,,Foundation,,,International,,,Accounting,,,Standards,,,Board,,,Predecessors,,,International,,,Accounting,,,Standards,,,Committee,,,Selected,,,standards,,,IFRS,,,1,,,2,,,4,,,5,,,9,,,10,,,11,,,12,,,13,,,15,,,16,,,IAS,,,1,,,2,,,7,,,8,,,10,,,16,,,17,,,19,,,37,,,39,,,List,,,of,,,standards,,,requirements,,,.,,,^,,a,,b,,c,,d,,e,,f,,g,,h,,i,,j,,k,,l,,"IASB,,publishes,,final,,version,,of,,IFRS,,9".,,(June,,2014).,,ICAEW,,guidance,,and,,support,,Financial,,Reporting,,Faculty,,The,,faculty,,offers,,assistance,,and,,support,,in,,IFRS,,,UK,,GAAP,,and,,other,,aspects,,of,,business,,reporting.,,KPMG.,,

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