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 4 Classification
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Chapter 4 Classification

Comparing proposed amendment...
4.1 Classification of financial assets (paras. 4.1.1-4.1.5)
4.2 Classification of financial liabilities (paras. 4.2.1-4.2.2)
4.3 Embedded derivatives (paras. 4.3.1-4.3.7)
4.4 Reclassification (paras. 4.4.1-4.4.3)
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