Search results
22 lip 2004 · special disclosures about financial assets and financial liabilities designated to be measured at fair value through profit and loss, including disclosures about credit risk and market risk, changes in fair values attributable to these risks and the methods of measurement.[IFRS 7.9-11]
In March 2009 the IASB enhanced the disclosures about fair value and liquidity risks in IFRS 7. The Board also amended IFRS 7 to reflect that a new financial instruments Standard was issued—IFRS 9 Financial Instruments, which related to the classification of financial assets and financial liabilities.
16 lip 2024 · The fair value of an asset or liability at the reporting date should be determined in accordance with the applicable IFRS Accounting Standards. When fair value is based on an observable market price, the quoted price at the reporting date should be used.
This publication will help you apply the principles of Topic 820 Fair Value Measurement and IFRS 13 Fair Value Measurement, and understand the key differences between US GAAP and IFRS Accounting Standards. Michael Hall and Mahesh Narayanasami Colin Martin and Avi Victor Department of Professional Practice KPMG International
This publication will help you apply the principles of Topic 820, Fair Value Measurement and IFRS 13 Fair Value Measurement, and understand the key differences between the two accounting standards.
IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It requires entities to provide certain disclosures regarding financial instruments in their financial statements. [1] .
Existing IFRS 7 already requires entities to provide some information about the use of fair value. The Amendment will add some new fair value information. Existing IFRS 7 requires some disclosures about liquidity risk.
