IFRS 7 Financial Instruments: Disclosures - A Closer Look
AbstractThe International Accounting Standards Board issued the International Financial Reporting Standard 7, Financial Instruments: Disclosures. The objective of IFRS 7 is to provide more transparency to financial statement users on an entity’s exposure to risks and how those risks are managed. An entity must group its financial instruments into classes of similar instruments and, when disclosures are required, make disclosures by class. This article presents a closer look of the standard (objective, scope, and disclosures).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 36723.
Date of creation: 20 Mar 2008
Date of revision:
Publication status: Published in The Management Accountant 4.43(2008): pp. 228-231
International Financial Reporting Standard; Financial Instruments; Credit Risk; Liquidity Risk; Market Risk; IFRS 7; IASB;
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