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INTERNATIONAL FINANCIAL REPORTING STANDARD 7 FINANCIAL INSTRUMENTS: DISCLOSURES. OBJECTIVE. SCOPE. 1. CLASSES OF FINANCIAL INSTRUMENTS AND LEVEL OF DISCLOSURE. 3. 6. SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE. Statement of financial position. Statement of comprehensive income. Other disclosures.
IFRS 7 Financial Instruments: Disclosures. The objective of this IFRS is to require entities to provide disclosures in their financial statements that enable users to evaluate: the significance of financial instruments for the entity’s financial position and performance; and.
Objective. 1. The objective of this IFRS is to require entities to provide disclosures in their financial statements that enable users to evaluate: (a) the significance of financial instruments for the entity’s financial position and performance; and. (b)
22 lip 2004 · Overview. IFRS 7 Financial Instruments: Disclosures requires disclosure of information about the significance of financial instruments to an entity, and the nature and extent of risks arising from those financial instruments, both in qualitative and quantitative terms.
IFRS 7 Financial Instruments: Disclosures Effective Date Periods beginning on or after 1 January 2007 SCOPE IFRS 7 applies to all recognised and unrecognised financial instruments (including contracts to buy or sell non-financial assets) except: Interests in subsidiaries, associates or joint ventures, where IAS 27/28 or IFRS 10/11 permit
IFRS in your pocket is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the International Accounting
What is IFRS 7? IFRS 7, Financial Instruments: Disclosures, consolidates and expands a number of existing disclosure requirements and adds some significant and challenging new disclosures. It is applicable for annual periods beginning on or after 1 January 2007, with prior year comparatives required.
