tements IFRS 9-Financa. Insfnimente—mflecls all phases of the finance I eel rurnerts project and replaces IAS 39 FinarciatInstrumeMs Recogretion and Meastremerd The standard introduces new requirements for cessficaton and rreasuremert, impairment and hedge accounting • Classificaten and rreasurernent—Financ