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THE COVID-19-IFRS 9 AFFECTS ON THE BANKING SECTOR

IFRS 9 EXPLAINED IN CONTEXT For debt instrument to be classified as an amortise cost the following must be applicable: It must be held within a business module whose objective is to hold assets in order to collect contractual cash flows up to maturity. The contractual terms of the financial asset give rise on specified ... Read more THE COVID-19-IFRS 9 AFFECTS ON THE BANKING SECTOR