9. III. SUMMARY TABLE OF ACCOUNTING LEGAL FRAMEWORK TO USE IFRS STANDARDS . 10. ANNEX - IASB PROJECTS (WORK PLAN UPDATED 03/09/21) .
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The above consolidated balance sheet should be read in conjunction with the accompanying notes. PwC observation – Disclosure of financial assets and liabilities
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It also introduced the requirement that an investment entity measures those subsidiaries at fair value through profit or loss in accordance with IFRS 9
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Intercompany positions eliminate in consolidated financial statements. Certain simplifications from. IFRS 9's general 3-stage impairment model are available
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