Comparison of IAS 39 and IFRS 9: The Analysis of Replacement
The financial crisis had an impact on international financial reporting standards. The International Accounting Standards Board (IASB) prepared a new standard for financial instruments. The replacement changes the view to accounting data in financial statements and changes the view to data in organi...
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International School for Social and Business Studies,
2017-06-01T00:00:00Z.
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