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AASB 9 - Financial Instruments - December 2014
Regular way purchase or sale of financiaRegular way purchase or sale of financial assets
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Regular way purchase or sale of financial assets
3.1.2 A regular way purchase or sale of financial assets shall be recognised and derecognised, as applicable, using trade date accounting or settlement date accounting (see paragraphs B3.1.3–B3.1.6).