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IAS 39 - Derecognition of financial assets in practice

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Derecognition of financial assets is one of the most difficult aspects of IAS 39. The requirements have also come under heightened scrutiny as a result of the credit crisis. This publication explains the requirements and provides answers to frequently asked questions in practice. It also contains detailed illustrations of how to apply IAS 39 to 'traditional' and structures and to some of the more innovative structures that have emerged.