This is your one-stop shop for learning about IFRS 9; distilling this complex accounting standard on financial instruments into its core areas of focus and fundamental principles.
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How do you account for a financial asset with deteriorated credit quality? ASC 326 and IFRS 9 have guidance for credit impaired assets, but they differ!
Impairment of finance lease receivables fall within the scope of IFRS 9. Let’s take a closer look at the accounting guidance.
What are ESG bonds? We answer that question and explore the accounting for ESG bonds under IFRS 9 in this post.
Can cost be used as an appropriate estimate of fair value for equity investments under IFRS 9? Let’s see what the guidance permits.
IFRS doesn’t have specific guidance on transactions with shareholders. This post explores the accounting for intercompany loans under IFRS 9.
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