Clarifying the incident of “accounting mismatch” – IFRS 9 Financial Instruments
Athens, February 2019 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. IFRS 9 carries forward the concept of dealing with accounting mismatches from IAS 39 Financial Instruments, which has been withdrawn since 31/12/2017. Accounting mismatches will continue …
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