IFRS 9 – Financial Instruments

IFRS 9 is in force as at 1 January 2018. IFRS 9 establishes principles for the financial reporting of financial assets and financial liabilities. At the moment you start selling on credit and issue invoices, you acquire the financial instruments – trade receivables.And IFRS 9 applies. - IFRS 9 does not define financial instruments. - IFRS 9 does not deal with your own equity instruments like your own shares, issued…

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