Exposure Draft on Financial Instruments: Amortised Cost and Impairment

Last updated: 24 November 2009

This Exposure Draft on Financial Instruments: Amortised Cost and Impairment, has been issued by the International Accounting Standards Board with the objective to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard, to be known as IFRS 9 Financial Instruments. To ac

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