(a) When should a financial asset or liability be recognised? (b) What are the approaches to derecognition...
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(a) When should a financial asset or liability be recognised?
(b) What are the approaches to derecognition of financial assets under IFRS?
(c) What are the provisions of IAS 39 relating to derecognition of financial liabilities?
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Related Book For
Advanced Financial Accounting An International Approach
ISBN: 9780273712749
1st Edition
Authors: Jagdish Kothari, Elisabetta Barone
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