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Financial instruments are a hugely complex area, but this volume clearly explains the application of IFRS 9 and related financial instruments Standards.
It is an essential aid for those already applying IFRS 9, those who are planning their move to IFRS 9, and other interested parties trying to gain a better understanding of the impact of the new 'complete' Standard. The text goes beyond and behind the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations and examples.