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Feb 2017

In this IFRS/HKFRS news, we update you the five stages of grief - accepting IFRS 17 and accounting for free gifts under IFRS 15. Demystifying IFRS 9 series article explains using forward looking information for expected credit loss. We share with you update from Cannon Street on symmetric prepayment options under IFRS 9. Leases lab introduces substitution rights. NIFRICS by numbers for this month talks about practical implications of IFRIC rejections related to IAS 28 'Investments in associates and joint ventures'.

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