For IFRS 9, we elected not to restate comparative period results, but will present comparative information on financial assets as if IFRS 9 were applicable during the 2022 comparative period ...
The International Accounting Standards Board is proposing to modify its financial instruments standard to deal with assets with environmental, social and governance features, as well as electronic ...
Banco Central do Brasil’s (BACEN/BCB) adaptation of the International Accounting Standards Board’s (IASB) International Financial Reporting Standards (IFRS 9) is set to go live in January 2025.
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