Reclassification Date: Difference between revisions
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Latest revision as of 00:52, 28 January 2020
Definition
Reclassification Date is the first day of the first reporting period following the change in business model that results in an entity reclassifying financial assets
A change in the objective of the entity’s business model must be effected before the reclassification date[1]
See Also
References
- ↑ IFRS Standard 9, Financial Instruments
