1. International Accounting Standards
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2017
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  1. IFRS 9: Financial Instruments
  2. Chapter 3 Recognition and derecognition
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Chapter 3 Recognition and derecognition

Comparing proposed amendment...
3.1 Initial recognition (paras. 3.1.1-3.1.2)
3.2 Derecognition of financial assets (paras. 3.2.1-3.2.23)
3.3 Derecognition of financial liabilities (paras. 3.3.1-3.3.5)
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