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. In March 2009 the IASB enhanced the disclosuresabout fair value and liquidity risks in ifrs Board also amended ifrs 7 to reflect that a new Financial instruments Standard wasissued ifrs 9 Financial Instruments, which related to the classification of Financial assetsand Financial 7 was also amended in October 2010 to require entities to supplement disclosuresfor all transferred Financial assets that are not derecognised where there
Other Standards have made minor amendments to IFRS 7. They include Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendments to IFRS 1) (issued January 2010), Improvements to IFRSs (issued May 2010), IFRS 10 Consolidated Financial Statements (issued May 2011), IFRS 11 Joint Arrangements (issued May 2011), IFRS 13 Fair …
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