1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 9: Financial Instruments
  2. IFRS 9: Basis for Conclusions
  3. General (paras. BCG.1 - BCG.2)
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General (paras. BCG.1 - BCG.2)

Comparing proposed amendment...
Summary of main changes from the Exposure Draft Financial Instruments: Classification and Measurement (para. BCG.1)
Summary of main changes from the Exposure Draft Fair Value Option for Financial Liabilities (para. BCG.2)
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