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Under the impairment rules for IFRS 9 the only model stated in notes is Expected credit loss model. However an articles on ACCA webiste entitled “Impairment of financial assets”
contains “Incurred loss” approach under IAS 39 and two stage approach.
So i needed clarity with respect to this.
Is ias 39 impairment relevant?
Which of the above is examinable?
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