IFRS 9: Specifica opzione per gli strumenti di equity valutati al fair value.
02/05/2019
Le Partecipazioni valutate al fair value non superano l’SPPI Test perché non prevedono flussi contrattuali volti al rimborso di capitale...
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IFRS 9: Specific option for equity instruments measured at fair value.
30/04/2019
Investments in equity measured at fair value fail SPPI test because they don’t give rise on specific dates to cash...
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