Is the intercompany financing in the scope of IFRS 9 or IAS 27? Intercompany financings that, in substance, form part of an entity’s ‘investment in a subsidiary’ are not in IFRS 9’s scope. Rather, IAS 27 applies to such investments. …
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Is the intercompany financing in the scope of IFRS 9 or IAS 27? Intercompany financings that, in substance, form part of an entity’s ‘investment in a subsidiary’ are not in IFRS 9’s scope. Rather, IAS 27 applies to such investments. …
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