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FRS 9 Financial Instruments makes no distinction between unrelated third party and related party transactions. Entities that prepare stand-alone financial statements are required to apply the full provisions of the standard to all transactions within its scope. This means related company loan...

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Publication: Effects of IFRS 9, 15 and 16 on business combination accounting

19 April 2019

Effects of IFRS 9, 15 and 16 on business combination accountingInternational financial reporting bulletin 2019/01

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Publication: Applying IFRS 9 to related company loans in the real estate sector

Publication: Effects of IFRS 9, 15 and 16 on business combination accounting

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