scope of ifrs 9 - SERP Analysis

https://www.iasplus.com/en/standards/ifrs/ifrs9

https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/

https://cfrr.worldbank.org/sites/default/files/2022-04/01.pdf

https://www.pwc.co.uk/who-we-are/regions/london/PwC-IFRS9-understanding-the-basics.pdf

https://kpmg.com/xx/en/our-insights/ifrg/2024/insurers-ifrs9-implementation-goodtogo.html

https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ifrs-9-financial-instruments.pdf

https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/ifrs_and_us_gaap_sim_US/chapter_7_assetsfina_US/713_impairment_of_financial_assets.html

https://kpmg.com/us/en/articles/2024/own-use-scope-exemption-ifrs-accounting-standards.html

https://dart.deloitte.com/USDART/home/codification/broad-transactions/asc820-10/roadmap-fair-value-measurements-disclosures/chapter-12-fair-value-option/12-6-comparison-us-gaap-ifrs

https://ifrscommunity.com/knowledge-base/ifrs-9-scope-and-initial-recognition-of-financial-instruments/

https://www.aasb.gov.au/admin/file/content105/c9/IFRS9_IG_1-22.pdf

https://www.ifrs.org/content/dam/ifrs/meetings/2022/may/iasb/ap9e-scope-financial-instruments-within-the-scope-of-ifrs-9.pdf

https://www.bis.org/fsi/fsisummaries/ifrs9.htm

https://www.crowe.com/vn/insights/ifrs-publication/faq/ifrs9

https://www.osfi-bsif.gc.ca/en/guidance/guidance-library/ifrs-9-financial-instruments-disclosures

https://www.bdo.global/getmedia/effedd52-caeb-4343-885a-84cc21bc4b93/IFRS9-In-Practice_FinancialInstruments.pdf

https://www.europarl.europa.eu/RegData/etudes/STUD/2015/563461/IPOL_STU(2015)563461_EN.pdf

https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm21820

https://www.cpdbox.com/ifrs-9-financial-instruments/

https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2022/issued/ifrs9.html

https://www.iasplus.com/en-gb/standards/ifrs-en-gb/ifrs9

https://www.accaglobal.com/us/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/ifrs9-pt1.html

https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/ifrs/gtal_2016-ifrs9-financial-instruments.pdf

https://cfrr.worldbank.org/node/4453

https://www.youtube.com/watch?v=8kIKVoNdvoU

https://assets.publishing.service.gov.uk/media/5a79913c40f0b642860d919b/FRAB_131__01__Annex_H_-_IFRS_9_Application_Guidance.pdf

https://www.xrb.govt.nz/dmsdocument/977/

https://www.linkedin.com/pulse/understanding-ifrs-9-financial-instruments-rashid-mahmood-esk4f

https://www.eaiinternational.org/public_files/prodyn_img/ifrs-9.pdf

https://www.bdo.com.au/en-au/content/accounting-news/accounting-news-may-2018/financial-assets-under-ifrs-9

https://dart.deloitte.com/iGAAP/home/financial-reporting/igaap/vol-b-financial-instruments-ifrs-9

https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FIFRS%25209%2520PIR%2520-%2520EFRAG%2520Final%2520comment%2520letter%2520-%252028%2520January%25202022.pdf

https://www.moodys.com/web/en/us/insights/banking/ifrs-9-impairment-regulations.html

https://xplaind.com/668614/ifrs-9-scope-recognition-and-derecognition

https://facilityassociation.com/docs/10%20IFRS%209%20policy%20paper%20-%20final.pdf

https://www.sbp.org.pk/bprd/2022/C3-IFRS-9.pdf

https://www.bdo.co.uk/en-gb/insights/business-edge/business-edge-2017/ifrs-9-explained-the-new-expected

https://www.youtube.com/watch?v=qFOyyP_po3I

https://www.casrilanka.com/casl/images/pdf/faculties/Ifrs9_financial_instruments.pdf

https://www.doanegrantthornton.ca/globalassets/1.-member-firms/canada/insights/pdfs/get-ready-for-ifrs-9---classifying-and-measuring-financial-instruments.pdf

https://plutuseducation.com/blog/ifrs-9/

https://ypfsresourcelibrary.blob.core.windows.net/fcic/YPFS/IFRS%20Foundation%20Project%20Status%202014.pdf

https://www.ey.com/en_gl/technical/ifrs-technical-resources/classification-of-financial-instruments-under-ifrs-9-financial-instruments

https://ifrscommunity.com/knowledge-base/ifrs-9-impairment/

https://www.ifrs.org/content/dam/ifrs/meetings/2024/april/iasb/ap27c-feedback-analysis-application-ifrs9-impairment-requirements.pdf

https://www.accaglobal.com/us/en/student/exam-support-resources/dipifr-study-resources/technical-articles/ifrs9-pt1.html

https://plutuseducation.com/blog/ifrs-9-financial-instruments/

https://www.studeersnel.nl/nl/document/maastricht-university/financial-accounting/ifrs-9-understanding-the-basics/9768744

https://www.slideshare.net/slideshow/ifrs-9-and-ifrs-7-financial-instruments-a-high-level-overview/276858271

https://www.ifrs.org/news-and-events/news/2024/05/iasb-issues-amendments-cmfi-ifrs7-ifrs9/

https://www.youtube.com/watch?v=7-6hf9dsgek

https://www.investopedia.com/terms/g/gaap.asp

https://www.cfainstitute.org/programs/cfa-program/candidate-resources/level-i-exam

https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en

https://www.ifrs.org/content/dam/ifrs/meetings/2024/april/iasb/ap27a-loan-commitments-and-financial-guarantee-contracts.pdf

https://d2mwmstoiuv1tl.cloudfront.net/Base_Carbon_Inc_Financial_Statements_March_31_2025_10adc154c2.pdf

https://www.unilever.com/files/unilever-annual-report-and-accounts-2024.pdf

https://financeunlocked.com/videos/ifrs-9-financial-instruments-overview-part-1-2-

https://www.dcc.ie/~/media/Files/D/Dcc-Corp-v3/documents/investors/annual-and-sustainability-reports/2025/annual-report-2025.pdf

https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/2019/ifrs-9-physical-settlement-of-contracts-to-buy-or-sell-a-non-financial-item-mar-19.pdf

https://www.ing.com/Newsroom/News/Press-releases/Progress-on-share-buyback-programme-130.htm

https://www.eldoradogold.com/sites/eldorado-gold/files/eldorado/presentations/2025/ELD%20Investor%20Presentation_June%209%2C%202025.pdf

https://www.globenewswire.com/news-release/2025/06/11/3097262/0/en/Fnac-Darty-unveils-Beyond-everyday-its-2030-strategic-plan-to-accelerate-the-rollout-of-its-pioneering-model-on-the-European-market.html

https://www.gov.uk/guidance/understanding-off-payroll-working-ir35

https://www.techtimes.com/articles/310749/20250611/balancing-accuracy-transparency-olubunmi-martins-afolabi-explainable-ai-wholesale-credit-risk.htm

https://www.morningstar.com/news/globe-newswire/1001101568/progress-on-share-buyback-programme

https://www.lexology.com/library/detail.aspx?g=40251c78-9ba3-4637-97b0-51018efb7098

https://esgnews.com/achilles-launches-comply360-for-automated-esg-compliance/

https://www.esgdive.com/editors/ljohnson/

https://s205.q4cdn.com/276554285/files/doc_downloads/reportingCentre/sustainability/Centerra-2024-Sustainability-Report.pdf

https://www.ifrs.org/content/dam/ifrs/meetings/2015/november/ifrs-ic/ifrs-9-ias-39-financial-instruments/ap4-derecognition.pdf

https://www.shiksha.com/online-courses/articles/understanding-the-principles-of-accounting/

https://www.globenewswire.com/news-release/2025/06/10/3096302/0/en/Progress-on-share-buyback-programme.html

https://www.eqs-news.com/

https://www.rochesterfirst.com/business/press-releases/globenewswire/1001101568/progress-on-share-buyback-programme

https://esgnews.com/swen-capital-partners-raises-e160m-first-close-for-worlds-largest-ocean-impact-venture-fund/

https://fox56news.com/business/press-releases/globenewswire/1001101568/progress-on-share-buyback-programme

https://www.businesstimes.com.sg/companies-markets/global-convergence-sustainability-disclosure-standards-what-boards-need-know

https://www.mytwintiers.com/business/press-releases/globenewswire/1001101568/progress-on-share-buyback-programme

https://uk.finance.yahoo.com/news/fnac-darty-unveils-beyond-everyday-050000359.html

https://www.wizzair.com/cms/api/docs/default-source/downloadable-documents/corporate-website-transfer-documents/results-and-presentations/f25-full-year-results_vf.pdf

https://www.esgdive.com/topic/reporting/

https://www.ifrs.org/content/dam/ifrs/meetings/2016/february/iasb/ifrs-implementation-issues/ap12a-measurement-long-term-interests-measurement-interests-associates-joint-ventures.pdf

https://www.marketscreener.com/quote/stock/HARVATEK-CORPORATION-6495651/news/Harvatek-2024Q4-Financial-Statements-Standalone-50208169/

https://icap.org.pk/students/study-resources/caf/

https://www.wesleyanargus.com/scholarship/u107ZF/2341929/financial__acct2.pdf

https://www.studocu.com/en-za/document/university-of-south-africa/financial-accounting/ias-32-understanding-financial-instruments-and-their-standards/130163283

https://www.zelleducation.com/

https://www.icab.org.bd/

https://www.marketscreener.com/quote/stock/HARVATEK-CORPORATION-6495651/news/Harvatek-2024Q4-Financial-Statements-Consolidated-50208154/

https://ftp.wagmtv.com/default.aspx/book-search/T42722/AimOfAGroupOrParty.pdf

https://www.wesleyanargus.com/index.jsp/u20KVI/2351946/acca-f7__kaplan-study_text.pdf

https://www.ifrs.org/content/dam/ifrs/meetings/2015/december/itg/impairment-of-financial-instruments/ap2-scope-of-paragraph-5520-of-ifrs-9.pdf

https://www.readyratios.com/articles/ifrs/ifrs-9-financial-instruments.html

https://www.ifrs.org/news-and-events/news/2018/04/ifrs-9-and-equity-investments/

https://en.wikipedia.org/wiki/IFRS_9

https://www.ey.com/en_uk/newsroom

https://www.ifrs.org/content/dam/ifrs/project/initial-application-of-ifrs-17-and-ifrs-9-comparative-information-amendment-to-ifrs-17/ed2021-8-initial-app-ifrs17-ifrs9-ci.pdf

https://www.shiksha.com/b-com-chp