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instrument course provides a comprehensive overview of the presentation, treatment, and disclosure of financial instruments as classified by the IAS and IFRS standards. <> pwc-gx:topics/IFRS/ifrs-news [null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null 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null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null 442 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 443 0 R 1887 0 R 1888 0 R 1889 0 R 1890 0 R 1891 0 R 1892 0 R 1893 0 R 1894 0 R 1895 0 R 1896 0 R 1897 0 R 1898 0 R 1899 0 R 1900 0 R 1901 0 R 445 0 R 446 0 R 446 0 R 1875 0 R 1876 0 R 1877 0 R 1878 0 R 1879 0 R 1880 0 R 1881 0 R 1882 0 R 1883 0 R 1884 0 R 1885 0 R 1886 0 R 448 0 R 449 0 R 449 0 R 449 0 R 449 0 R 449 0 R 449 0 R 1902 0 R] endobj H�\��j�0��~ endobj endobj Supersedes HKAS 39 Financial Instruments: Recognition and Measurement. 214 0 obj VmL�OAr;��`��0ͮH�f�ϓ�6��H�Ip�`�����~����e�e�?������JnI��p�]D=Ө�!|��%�Q�ΰ�?����ܵ0�c�P���� <> endobj IFRS 9 Financial Instruments in July 2014. 266 0 obj 251 0 obj Introduction to financial instruments – objectives, definitions and scope (IFRS 9) Classification and measurement (IFRS 9) Embedded derivatives (IFRS 9) Financial liabilities and equity (IAS 32, IFRS 9) Recognition and de-recognition (IFRS 9) Impairment (IFRS 9) Hedge accounting (IFRS 9) Disclosure (IFRS 7, IFRS 9) This article was first published in the March 2010 edition of Accounting and Business magazine. 231 0 obj [null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null 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null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null 431 0 R 431 0 R 432 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 433 0 R 1915 0 R 1916 0 R 1917 0 R 1918 0 R 1919 0 R 1920 0 R 1921 0 R 1922 0 R 436 0 R 436 0 R 437 0 R 437 0 R 438 0 R 439 0 R 440 0 R 440 0 R 440 0 R 1903 0 R 1904 0 R 1905 0 R 1906 0 R 1907 0 R 1908 0 R 1909 0 R 1910 0 R 1911 0 R 1912 0 R 1913 0 R 1914 0 R 1923 0 R 311 0 R 311 0 R 311 0 R 311 0 R 311 0 R 311 0 R 311 0 R 311 0 R 311 0 R 311 0 R 311 0 R] endobj [2300 0 R 2298 0 R 2298 0 R 275 0 R 2295 0 R 2296 0 R 2297 0 R] IFRS 9 introduces a two-step approach to determine the classification of financial assets: 1. Business model assessment and 2. 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null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null null 563 0 R 563 0 R 563 0 R 563 0 R 563 0 R 564 0 R 1268 0 R 1269 0 R 1270 0 R 1271 0 R 1266 0 R 1260 0 R 1261 0 R 1258 0 R 1253 0 R 1254 0 R 1251 0 R 1246 0 R 1247 0 R 1248 0 R 1249 0 R 1241 0 R 1242 0 R 1243 0 R 1244 0 R 1234 0 R 1235 0 R 1231 0 R 1232 0 R 1228 0 R 1229 0 R 1225 0 R 1226 0 R 1218 0 R 1219 0 R 1214 0 R 1215 0 R 1216 0 R 1203 0 R 1204 0 R 1205 0 R 1206 0 R 1207 0 R 1208 0 R 1209 0 R 1210 0 R 1211 0 R 1212 0 R 1193 0 R 1194 0 R 1195 0 R 1196 0 R 1197 0 R 1198 0 R 1199 0 R 1200 0 R 1201 0 R 1182 0 R 1183 0 R 1184 0 R 1185 0 R 1186 0 R 1187 0 R 1180 0 R 1173 0 R 1174 0 R 1175 0 R 1176 0 R 1177 0 R 1178 0 R 1165 0 R 1166 0 R 1167 0 R 1168 0 R 1169 0 R 1170 0 R 1171 0 R] And Business magazine to be most significant effect of IFRS 9 financial.. 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