Search results
22 lip 2004 · IFRS 7 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. Specific disclosures are required in relation to transferred financial assets and a number of other matters.
The Board amended IFRS 7 in December 2011 to improve disclosures in netting arrangements associated with financial assets and financial liabilities.
International Financial Reporting Standard 7Financial Instruments: Disclosures. 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)
IFRS 7 requires 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.
5 lut 2019 · IFRS 7 aims to ensure entities disclose information allowing financial statement users to evaluate the impact of financial instruments on their financial position and performance (IFRS 7.7). This includes disclosures about: Categories of financial assets and liabilities as per IFRS 9 (IFRS 7.8).
16 lip 2024 · IFRS 7 requires, amongst other things, disclosure of defaults and breaches of loans payable, of gains and losses arising from derecognition or modification, and of any reclassification from the cash flow hedge reserve that results from hedged future cash flows no longer being expected to occur.
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.
