Statements (46)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:standard
|
| gptkbp:applies_to |
banks
insurance companies risk assessment investment firms listed companies all entities |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:enhances |
comparability of financial statements
transparency in financial reporting |
| gptkbp:facilitates |
financial risks
|
| gptkbp:governed_by |
the IFRS Foundation
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 7
|
| gptkbp:is_analyzed_in |
financial performance
financial position |
| gptkbp:is_essential_for |
gptkb:Company
stakeholders financial analysis regulators creditors |
| gptkbp:is_linked_to |
financial stability
|
| gptkbp:is_part_of |
IFRS framework
the global accounting standards the IFRS suite of standards the convergence project |
| gptkbp:is_related_to |
gptkb:IFRS_13
gptkb:IFRS_15 gptkb:IFRS_9 |
| gptkbp:is_used_by |
accountants and auditors
|
| gptkbp:is_used_in |
annual reports
financial statements |
| gptkbp:key |
financial reporting.
|
| gptkbp:operates_in |
January 1, 2007
|
| gptkbp:provides_information_on |
credit risk
market risk liquidity risk about financial instruments |
| gptkbp:regulates |
financial instruments
|
| gptkbp:replaced_by |
IAS 30
|
| gptkbp:requires |
publicly accountable entities
disclosure of financial risks about risk management policies |
| gptkbp:specifies |
nature and extent of risks
|
| gptkbp:updates |
by the IASB
|