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IFRS 9 is an International Financial Reporting Standard (IFRS) of the the International Accounting Standards Board (IASB).

It lays out the standard for investment companies for financial instruments for:

  • Classification and measurement of financial instruments
  • Impairment of financial assets, which lays out how losses after an event are valued and requires disclosure of full lifetime losses more quickly
  • Hedge accounting

All asset managers must use the same standard of accounting for financial instruments, allowing investors to appraise investment companies on the same basis

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