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IFRS/US GAAP/Luxembourg GAAP: A comparison for …

IFRS/US GAAP/Luxembourg GAAP: A comparison for

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IFRS 9, IAS 39 and IFRS 7), applicable from 1 January 2020 (early adoption permitted), which amend s some of the existing IFRS requirements for hedge ... levels of the fair value hierarchy;and •Changes in unrealized gains and losses …

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