IFRS 7 Financial Instruments: Disclosures - A Closer Look
The 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).
|Date of creation:||20 Mar 2008|
|Date of revision:|
|Publication status:||Published in The Management Accountant 4.43(2008): pp. 228-231|
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Web page: http://mpra.ub.uni-muenchen.de
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