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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.
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)
A free 'Basic' registration will give you access to Issued Standards in HTML or PDF. If you're an IFRS Digital subscriber you will get access to the Required Standards, and be able to use the annotation and taxonomy layers within the HTML and view the bases for conclusions and illustrative examples to provide greater context.
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 accounting in accordance with IAS 39/IFRS 9 Assets and liabilities resulting from IAS 19
OBJECTIVE. 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.
1 sty 2007 · Free materials about IFRS 7 Financial Instruments: Disclosures: summary video, articles, questions and answers and more.
IG13A IFRS 7 requires disclosures about the level in the fair value hierarchy in which fair value measurements are categorised for assets and liabilities measured in the statement of financial position.
