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Articles
IC Interpretation 9 Reassessment Of Embedded Derivatives pg2
CONTENTS
paragraphs
IC INTERPRETATION 9REASSESSMENT OF EMBEDDED DERIVATIVES |
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REFERENCES |
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BACKGROUND | 1-2 |
SCOPE | 3-5 |
ISSUES | 6 |
CONSENSUS | 7-8 |
EFFECTIVE DATE AND TRANSITION | 9 |
IC Interpretation 9 Reassessment of Embedded Derivatives (IC Interpretation 9) is set out in paragraphs 1 - 9. IC Interpretation 9 is accompanied by a Basis for Conclusions. The scope and authority of Interpretations are set out in the Preface to this IC Interpretation paragraphs 2 and 7.17 of the Preface to International Financial Reporting Standards.