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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.
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: . [Refer:Implementation Guidance paragraph IG2 for pervasive disclosure considerations] 2.
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.
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.
International Financial Reporting Standard 7. 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: .
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.
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.
