alleryStart learning →Which of these is NOT one of the three main topics covered by IFRS 9?
AHedge accounting of exposures
BImpairment of financial assets
CClassification and measurement
DConsolidation of subsidiaries
Answer & Solution
Correct answer: D. Consolidation of subsidiaries
IFRS 9 deals with classification and measurement, impairment and hedge accounting; consolidation belongs to a different standard.
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