Web23 okt. 2024 · Les actifs financiers. IFRS 9 effectue la classification des actifs financiers en 3 catégories et les principes d'évaluation sont alors les suivants : à la juste valeur en contrepartie des autres éléments du résultat global ; à la juste valeur par le résultat. Les actifs sont évalués au coût amorti s'ils sont détenus dans le seul ... WebFurthermore, IFRS 9 repeals IFRIC 9. (4) Following consultations with the European Financial Reporting Advisory Group and having considered the matters arising from that …
IFRS 9 models in financial instruments and impairment …
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IFRS 9 Neuregelung der Bilanzierung von Finanzinstrumenten
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