IFRS 7 Financial Instrument Disclosures
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2020年08月02日 02:18
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Effective date
Annual periods beginning on or after
1 January 2007.
Objective
To prescribe disclosures that enable financial
statement users to evaluate the significance of
financial instruments to an entity, the nature
and extent of their risks, and how the entity
manages those risks.
Summary .
IFRS 7 requires disclosure of information
about the significance of financial
instruments for an entity’s financial position
and performance. These include:
–
disclosures relating to the entity’s financial
position – including information about
financial assets and financial liabilities by
category, special disclosures when the fair
value option is used, reclassifications,
derecognitions, pledges of assets,
embedded derivatives and breaches of
terms of agreements;
–
disclosures relating to the entity’s
performance in the period – including
information about recognised income,
expenses, gains and losses; interest
income and expense; fee income; and
impairment losses; and
–
other disclosures – including information
about accounting policies, hedge
accounting and the fair values of each
class of financial asset and financial
liability.
.
IFRS 7 requires disclosure of information
about the nature and extent of risks arising
from financial instruments:
–
qualitative disclosures about exposures to
each class of risk and how those risks are
managed; and
–
quantitative disclosures about exposures
to each class of risk, separately for credit
risk, liquidity risk and market risk
(including sensitivity analyses).
x0c
Current Standards
Interpretations
None.