IFRS 7 Financial Instruments: Disclosures

E453772

Accounting standard Disclosure standard International Financial Reporting Standard

IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.

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Statements (57)

Predicate	Object
instanceOf	Accounting standard ⓘ Disclosure standard ⓘ International Financial Reporting Standard ⓘ
aimsTo	Enhance transparency of financial instrument risks ⓘ Improve comparability of financial instrument disclosures across entities ⓘ
amendedBy	Disclosures—Offsetting Financial Assets and Financial Liabilities (2011 amendments) NERFINISHED ⓘ Disclosures—Transfers of Financial Assets (2010 amendments) NERFINISHED ⓘ IFRS 13 Fair Value Measurement NERFINISHED ⓘ IFRS 9 Financial Instruments NERFINISHED ⓘ Improvements to IFRSs 2009 NERFINISHED ⓘ Mandatory Effective Date and Transition Disclosures (2011 amendments) ⓘ
appliesTo	All entities that have financial instruments ⓘ Financial statements prepared in accordance with IFRS ⓘ
effectiveForAnnualPeriodsBeginningOnOrAfter	2007-01-01 ⓘ
issuedBy	IASB NERFINISHED ⓘ International Accounting Standards Board NERFINISHED ⓘ
linkedStandard	IAS 32 Financial Instruments: Presentation NERFINISHED ⓘ IFRS 13 Fair Value Measurement NERFINISHED ⓘ IFRS 9 Financial Instruments NERFINISHED ⓘ
objective	Require disclosures that enable users to evaluate the nature and extent of risks arising from financial instruments ⓘ Require disclosures that enable users to evaluate the significance of financial instruments for an entity’s financial position and performance ⓘ
partOf	IFRS framework NERFINISHED ⓘ
replaced	IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions NERFINISHED ⓘ
requiresDisclosureOf	Accounting policies for financial instruments ⓘ Carrying amounts of each category of financial asset and financial liability ⓘ Continuing involvement in derecognised financial assets ⓘ Credit risk information ⓘ Fair value of financial instruments ⓘ Hedge accounting information ⓘ Income, expense, gains and losses by category of financial instrument ⓘ Information about collateral and other credit enhancements ⓘ Information about defaults and breaches of loans payable ⓘ Information about fair value hierarchy levels under IFRS 13 ⓘ Liquidity risk information ⓘ Market risk information ⓘ Maturity analysis for financial liabilities ⓘ Methods and assumptions applied in determining fair values ⓘ Nature and extent of risks arising from financial instruments ⓘ Offsetting of financial assets and financial liabilities ⓘ Qualitative disclosures about risk exposures and risk management ⓘ Quantitative disclosures about risk exposures ⓘ Reclassification of financial assets ⓘ Sensitivity analysis for market risk ⓘ Significance of financial instruments for financial performance ⓘ Significance of financial instruments for financial position ⓘ Transferred financial assets that are not derecognised ⓘ
scopeExcludes	Employers’ rights and obligations under employee benefit plans within the scope of IAS 19 ⓘ Insurance contracts within the scope of IFRS 4 or IFRS 17 ⓘ Interests in associates accounted for under IAS 28 ⓘ Interests in joint ventures accounted for under IFRS 11 ⓘ Interests in subsidiaries accounted for under IFRS 10 ⓘ Share-based payment transactions within the scope of IFRS 2 ⓘ
scopeIncludes	Derivatives ⓘ Embedded derivatives ⓘ Recognised financial instruments ⓘ Unrecognised financial instruments ⓘ
supersededDisclosureRequirementsOf	IAS 32 Financial Instruments: Presentation NERFINISHED ⓘ

Referenced by (1)

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International Financial Reporting Standards → hasStandard → IFRS 7 Financial Instruments: Disclosures ⓘ