Which of these qualities of IAS 39 is NOT changed by IFRS 9,phase 1?
A) The existence of held- to- maturity as a category of financial assets
B) Initial recognition of financial assets
C) The existence of loans and receivables as categories of financial assets
D) Methods of calculating impairments
Correct Answer:
Verified
Q1: IAS 38 states that a financial asset
Q3: The EU has adopted IAS 39 in
Q4: IAS 32 does not require the accounting
Q5: A financial instrument is a contract which
Q6: A financial liability is derecognized from a
Q7: Which of these does not qualify a
Q8: Which of these is nota defining characteristic
Q9: Which best describes the conditions of insurance
Q10: Which of these is not a category
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