Transcription of Financial Instruments: Disclosures IFRS 7
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Financial Instruments: Disclosures IFRS 7
IFRS 7 Financial Instruments: DisclosuresIn April 2001 the International Accounting Standards Board (Board) adoptedIAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions, whichhad originally been issued by the International Accounting Standards Committee inAugust August 2005 the Board issued IFRS 7 Financial Instruments, which replaced IAS 30 andcarried forward the disclosure requirements in IAS 32 Financial Instruments: Disclosure andPresentation. IAS 32 was subsequently renamed as IAS 32 Financial Instruments: 1 Presentation of Financial Statements (as revised in 2007) amended the terminology usedthroughout IFRS, including IFRS 7.
2011 to improve disclosures in netting arrangements associated with financial assets and ... Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) issued in December 2011 ... an issuer’s rights and obligations arising under insurance contracts that meet the definition of .
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