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IFRS 9 | Financial Instruments – Complete Tutorial
In this video, we explore IFRS 9 – Financial Instruments, a key IFRS standard that sets the rules for the classification, measurement, impairment, and hedge accounting of financial instruments. Topics covered include: Classification & Measurement – Amortized Cost, FVOCI, and FVTPL Impairment Model – Expected Credit Loss (ECL) approach ...
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