27.10.2017
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IFRS 9 Financial Instruments to take effect from 1 January 2018 (2/43/17)

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IFRS 9 Financial Instruments is taking effect in a couple of months to replace the requirements of IAS 39 Financial Instruments: Recognition and Measurement. The new standard will be mandatory for Latvian entities that prepare their financial statements to IFRS or whose parents require that financial information be prepared to IFRS for group reporting purposes. This article explores a number of areas where the new standard brings significant new features.

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