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Download the PDF version of IFRS 7, the International Financial Reporting Standard that sets out the disclosure requirements for financial instruments. The standard covers topics such as classes of financial instruments, risks, transfers, hedging and interest rate benchmark reform.
IFRS 7 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.
22 de jul. de 2004 · IFRS 7 is a standard that requires entities to disclose information about the significance and risks of their financial instruments. It covers topics such as fair value, credit risk, market risk, hedge accounting, interest rate benchmark reform and more.
This PDF document is the International Public Sector Accounting Standard (IPSAS) 30, which draws primarily from IFRS 7, the International Financial Reporting Standard on financial instruments disclosures. It provides guidance on how public sector entities should report financial instruments and related risks in their financial statements.
A PDF flyer that explains the key elements, requirements and challenges of IFRS 7, Financial Instruments: Disclosures, applicable for annual periods beginning on or after 1 January 2007. It also provides some frequently asked questions and best practice reporting tips for entities that have financial instruments.
Norma Internacional de Información Financiera no7 Instrumentos financieros: Información a revelar. Objetivo. El objetivo de esta NIIF es requerir a las entidades que, en sus estados financieros, revelen información que permita. los usuarios evaluar: .
Download the PDF version of IFRS 7, which sets out the requirements for disclosures about financial instruments and risks arising from them. The document includes the standard, its amendments, effective date, transition and implementation guidance.
