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Until IFRS 9 is required to be applied for annual reporting periods on or after 1 January 2018, IAS 39 will continue to be widely used.
For entities that are still applying IAS 39 and the related financial instruments Standards, this volume provides in-depth coverage of the practical issues they are likely to encounter. With expert commentary and insight based on deep technical knowledge of the subject area, this volume is an essential aid for preparers and auditors alike.