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Keywords: financial instruments
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Journal Articles
Accounting Horizons (2022) 36 (3): 71–102.
Published: 01 September 2022
.... 2022 financial instruments credit losses impairment expected loss incurred loss Table 1 lists the recommendations from the five exposure documents for which we analyze comment-letter responses and summarizes the main results of the analysis of responses. In responses to IASB (2009...