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June 9, 2016

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StudyOnlin.ie blog about IFRS 9
 IAS 39 Financial Instruments: Recognition and Measurement has been the accounting standard for financial instruments since 2001. Given the recent global credit crisis, the role of the IAS 39 rules on impairment of loans issued by credit institutions came under scrutiny. In essence, IAS 39 credit institutions are prevented from impairing a loan until the...
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