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IFRS 9

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IFRS 9

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  • March 28, 2019 at 2:07 pm #510703
    irek01
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    Dear Sir
    Regarding the Reclassification section of IFRS 9 , equity instruments cannot be reclassified because they are always held at fair value.
    Could you please help me understand why can’t we ever reclassify equity instruments?

    Thanks

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