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World Accounting Report


Possibly one of the most interesting things to emerge from a quiet month is the realisation that conglomerates that include an insurer could, without any change in the rules, continue to apply IAS 39 at insurance segment level after IFRS 9 has reached its implementation date. As long as IFRS 9 was applied in the consolidated accounts, the segment data could follow IAS 39, provided that was the way the figures were reported to the Chief Operating Decision Maker.

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