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GTI IFRS News special edition on IFRS 9 (2014)
IFRS 9 (2014) fundamentally rewrites the accounting rules for financial instruments, introducing a new approach for financial asset classification and replacing the now discredited incurred loss impairment model with a more forward-looking expected loss model. All in addition to the major new requirements on hedge accounting that we reported on at the end of 2013.
This special edition of IFRS News outlines the new Standard’s requirements, and the benefits and challenges that it will bring.
Read the full report
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