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IFRS 9 Default Presumptions: When Does Default Occur for Financial Assets?
IFRS 9 default financial assets accounting standards credit risk past due international financial reporting
IFRS 9 established a rebuttable presumption that default does not occur later than when a financial asset is ___. What is the missing phrase? 120 days past due 90 days past due 60 days past due 30 days past due

90 days past due

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