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IFRS 9 - Financial Instruments


Applying the Expected Credit Loss (ECL) for Financial Instruments

> Executive Summary

IFRS 15 - Revenue from Contracts with Customers

Applying 5-steps model for revenue recognition of IFRS 15 and ASC 606

> Executive Summary

IFRS 16 - Leases



Right of Use Asset for Leases (IFRS 16 and ASC 842)

> Executive Summary

IFRS 17 - Insurance Contract

Contractual Service Margin (CSM) via GMM, VFA, and PAA model

> Executive Summary

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