IFRS 9 Financial Instruments - The Accounting Library
IFRS 7 applies to contracts to buy or sell a non-financial item that are within the scope of IFRS 9. Exceptions to IFRS 7: (i) interests in subsidiaries, associates and joint ventures (though IFRS 7 applies to those accounted for under IFRS 9) and to all derivatives linked to these interests, unless the derivative is an equity instrument. ................
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