Under IFRS, which of the following conditions must be met before a transfer of receivables...

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Accounting

Under IFRS, which of the following conditions must be met before a transfer of receivables can be recorded as a sale?
Transferee has the right to pledge or sell the assets.
Transferor has no obligation to remit any cash flows it collects on behalf of the eventual recipients.
Transferred the contractual rights to receive cash flows from the accounts receivable.
Transferred assets are isolated from transferor.
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