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IFRS 9 - Coggle Diagram
IFRS 9
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Financial Liabilities
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Critical feature of a FL is that, you have no unconditiional right to avoid the obligation.
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Accounting treatment
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- Classification --> Conceptual f/w
Compound FI (IAS 32)
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Liability
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- Then calc your equity as the bal
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Take notes of the maturity date, when are they convertable? The answer drives the presentation (CL vs Non-CL)
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