Under IFRS, which of the following criteria is not necessary for-a transfer of financial assets...

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Under IFRS, which of the following criteria is not necessary for-a transfer of financial assets to be treated as a sale? a. Substantially all of the risks and benefits of ownership have been transferred b. There is isolation of the transferred assets from the transferor. The transferor has no obligation to repay more than it collects from the customer d. The transferor may not sell the assets to anyone else. All amounts are remitted to the transferee without material delay. es

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