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Keywords: IAS 39
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025) 33 (7): 417–442.
Published: 30 May 2025
.... The Global Financial Crisis brought to light many issues relating to the intricacy and opaqueness of accounting for financial instruments, prompting the IASB to replace the financial instruments accounting standard IAS 39 with IFRS 9 [ International Accounting Standards Board (IASB), 2014 ]. A completed...
