Financial Accounting and Reporting

Financial Instruments F33-18b

If it is not practicable to estimate fair value, what must be disclosed?

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Financial Instruments F33-17b

What must be disclosed for all financial instruments, whether recognized or not recognized on the balance sheet?

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Financial Instruments F33-16b

Under IFRS, the classification of an item that is a financial asset is based on the business model. What is classification based on under U.S. GAAP?

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Financial Instruments F33-15b

Must financial assets be reviewed for impairment, under IFRS?

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