IFRS 9 - contract to acquire non fin asset

Yes but can you stop looking at some of the standards in the level of detail that you are doing. You need to know the basics of each standard well and by looking at the standards in this much detail you are not making it any easier for yourself, in fact I think you're making it harder for yourself. Thanks

You're welcome, it's a pleasure. Just keep that knowledge of the basics and you will be fine. Thanks