Financial instruments

The three key areas of IFRS 9 are Classification & Measurement (amortised cost or fair value / fair value changes in P&L or OCI), Impairment (forward-looking expected credit loss models) and Hedging (easier than before, but still not easy!).

SME Contact

Marie-Claude  Kling

Marie-Claude Kling

Partner

PwC

Marie-Claude Kling

Partner
PwC

Partner

02

Jessika  Vinque

Jessika Vinque

Senior Manager

PwC

Jessika Vinque

Senior Manager
PwC


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