• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

IFRS 9 Own use exemption (Q3b – December 2015)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 9 Own use exemption (Q3b – December 2015)

  • This topic has 1 reply, 1 voice, and was last updated 8 years ago by nari.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 24, 2016 at 5:25 am #351127
    nari
    Member
    • Topics: 261
    • Replies: 176
    • ☆☆☆

    Hello

    Please explain the own use exemption in IFRS 9 using an example.

    I read that “this is where the purpose of entering into the contract is to meet the entity’s expected purchase, sale or usage”….but wouldn’t this be all contracts since they would all affect a purchase or sale?

    I was looking at Q3b – December 2015 when i came across it and the answer provided was confusing.

    Thanks

    December 5, 2016 at 5:06 am #353886
    nari
    Member
    • Topics: 261
    • Replies: 176
    • ☆☆☆

    reposting in case this was missed

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Anonymously on Chapter 9 Pension Schemes TX-UK FA2023
  • joetetteh2 on Lessee accounting – ACCA (SBR) lectures
  • joetetteh2 on Lessee accounting – ACCA (SBR) lectures
  • Yuktha815 on ACCA FR Chapter 12 Leases (IFRS 16) Questions
  • JocelynChen on Group SCF – Introduction – ACCA (SBR) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in