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IFRS 9: Financial Instruments - EY

IFRS 9: Financial Instruments - EY

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Page 8 Some observations from implementation of IFRS 9 (Phase 1) in the industry Assessment of the business model thought through but often not yet documented or finalized Rarely multiple business models SPPI-Test Generally not much of an issue for the industry; however, embedded derivatives no longer separated for financial assets

  Phases, Ifrs, 1 phase, Of ifrs

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