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	IFRS 9: Prepayment features (IFRS Foundation) View
	Prepayments (Croesus Financial Training) View
	IFRS 9 Basics - Simple Explanation (RCA ONLINE ) View
	PwC's Demystifying IFRS 9 for Corporates 5. SPPI test (PwC's Viewpoint - Global IFRS and UK GAAP) View
	IFRS 9 Derivatives Simple Explanation (RCA ONLINE ) View
	IFRS 9 Cash Flow Characteristics Test (SPPI vs Non SPPI) (IFRS Masterclass) View
	Financial assets SPPI (World of Financial Reporting) View
	IFRS 9 Financial Instruments: Amortised cost - the SPPI Test (AVC LEARNING SOLUTIONS) View
	IFRS 9 - Financial Instruments (Part3) (Accounting Made Easy) View
	Debrief: Financial Instruments with Characteristics of Equity (IFRS Foundation) View