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Financial Instruments IAS 39, IAS 32 IFRS 9

IFRS are the latest reporting standards. IFRS 9 being the latest in financial instruments.

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Financial Instruments IAS 39 and IAS 32 Financial assets and liabilities Scope exclusions

IAS 39 applies to all types of financial instruments except for the following, which are scoped out of IAS 39:

*interests in subsidiaries, […]