Statutory Accounting Principles Working Group
Un locatar nu trebuie să aplice această soluție practică pentru instrumente derivate încorporate care îndeplinesc criteriile de la punctul 4.3.3 din IFRS 9 Instrumente financiare. 16 Cu excepția cazului în care se aplică soluția practică de la punctul 15, un locatar trebuie să … ................
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