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IFRS 9 is published by international reporting standards. It accounting for financial instruments. Now, with IFRS 9 in your books, you’re required to consider ECLs or Expected credit loss at the time financial instruments are originated or acquired. ECL has actually shaken up the way we think about the accounting world. If you want to learn more details of ifrs certification course then contetra pvt ltd is the best place please go through the below link : https://contetra.com/diploma-in-ifrs-training/

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