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 5 Measurement
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Chapter 5 Measurement

Comparing proposed amendment...
5.1 Initial measurement (paras. 5.1.1-5.1.3)
5.2 Subsequent measurement of financial assets (paras. 5.2.1-5.2.3)
5.3 Subsequent measurement of financial liabilities (paras. 5.3.1-5.3.2)
5.4 Amortised cost measurement (paras. 5.4.1-5.4.9)
5.5 Impairment (paras. 5.5.1-5.5.20)
5.6 Reclassification of financial assets (paras. 5.6.1-5.6.7)
5.7 Gains and losses (paras. 5.7.1-5.7.11)
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