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The guide is intended for Chief Financial Officers (CFOs) of businesses that prepare financial statements under IFRS.
It summarises the impact of IAS 39 Financial Instruments: Recognition and Measurement together with relevant parts of IAS 32 Financial Instruments: Presentation.
It summarises the main challenges that businesses typically encounter in order to help CFOs prioritise and identify key issues. The guide will help a CFO understand potential problem areas in order to know when to consult further.
For further information on the guide or the issues raised in it, please contact us.
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