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CLASSIFICATION AND MEASUREMENT OF FINANCIAL LIABILITIES BY IAS
Journal: Science and world (Vol.1, No. 15)Publication Date: 2014-11-26
Authors : Issakova S.A.; Corodetskaya O.Y.;
Page : 126-128
Keywords : amortized cost of financial liabilities; dividends; profit; loss; the embedded derivative.;
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Abstract
The article deals with the classification and measurement of financial liabilities in accordance with International Financial Reporting Standards (IFRS) 9.
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