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A/c to IFRS 9, FA shall be derecognized,
when contractual right to receive cashflows have expired
When entity has no further contractual right to receive cashflows
When entity has transferred contractual right to receive cashflow from the asset or
When entity has retained contractual right but has unavoidable obligation to pass cashflows to 3rd partySir should we write all above 4 conditions for derecognition of FA?
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