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Hi Mike,
How to understand the basic rules of determine an asset can be derecognition or not:
such as whether this asset is a fully proportionate share of cash flows from an asset.
What does fully proportionate mean? 100%?
Thanks,
QinNo, not necessarily. Fully proportionate means that a transferree becomes entitled to, say, 80% of all the cash flows from that asset? That would be fully proportionate
Check out annualreporting.info/ifrs_standards/ifrs-9-3-2-2-derecognition-of-financial-assets
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