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undefined 2 Which of the following should be recognised as a financial instrument under IFRS 9? (a) A guarantee to replace or repair goods sold

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2 Which of the following should be recognised as a financial instrument under IFRS 9? (a) A guarantee to replace or repair goods sold by a business in the normal course of business (b) The placing of a purchase order for a specific quantity of raw sugar beet for use in manufacturing (c) A forward contract to purchase a raw sugar beet at a specified quantity and price on a specific date

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