【多选题】Which of the following conditions give rise to derecognition of a part of an asset under IFRS 9?
A.
The part considered for derecognition comprises only a fully proportionate share of specifically identified cash flows from a financial asset (or a group of similar financial assets)
B.
The part considered for derecognition comprises only specifically identified cash flows from a financial asset
C.
C.The part considered for derecognition comprises only a fully proportionate share of the cash flows from a financial asset (or a group of similar financial assets)
【简答题】The publication of IFRS 9, Financial Instruments, represents the completion of the first stage of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new s...