|
gptkbp:instance_of
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:applies_to
|
all entities
|
|
gptkbp:enhances
|
comparability of financial statements
transparency in financial reporting
|
|
gptkbp:facilitates_understanding_of
|
financial risks
|
|
gptkbp:governed_by
|
the IFRS Foundation
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IFRS 7
|
|
gptkbp:is_a_key_standard_for
|
financial reporting.
|
|
gptkbp:is_analyzed_in
|
financial performance
financial position
|
|
gptkbp:is_applicable_to
|
banks
insurance companies
investment firms
listed companies
|
|
gptkbp:is_essential_for
|
gptkb:investors
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_relevant_to
|
risk assessment
|
|
gptkbp:is_updated_by
|
by the IASB
|
|
gptkbp:is_used_by
|
accountants and auditors
|
|
gptkbp:is_used_in
|
annual reports
financial statements
|
|
gptkbp:operates_in
|
January 1, 2007
|
|
gptkbp:provides_guidance_on
|
credit risk
market risk
liquidity risk
|
|
gptkbp:regulates
|
financial instruments
|
|
gptkbp:replaces
|
IAS 30
|
|
gptkbp:requires
|
publicly accountable entities
disclosure of financial risks
|
|
gptkbp:requires_entities_to_disclose
|
nature and extent of risks
|
|
gptkbp:requires_qualitative_disclosures
|
about risk management policies
|
|
gptkbp:requires_quantitative_disclosures
|
about financial instruments
|
|
gptkbp:was_issued_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:bfsParent
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:bfsLayer
|
4
|