coliyadavis3546 coliyadavis3546
  • 13-05-2023
  • Business
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Under IAS 39, Financial Instruments, which of the following terms describes the removal of a financial asset or liability from the balance sheet when certain appropriate criteria have been met?
Multiple Choice
a. Derecognition
b. Extinguishment
c. Decoupling
d. Reversal

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