IFRS 7 Financial Instruments: Disclosures

GPTKB entity

Statements (26)
Predicate Object
gptkbp:instanceOf gptkb:International_Standard
gptkbp:amendedBy gptkb:IFRS_13_Fair_Value_Measurement
gptkb:IFRS_9_Financial_Instruments
gptkbp:appliesTo all entities with financial instruments
gptkbp:category Financial reporting
https://www.w3.org/2000/01/rdf-schema#label IFRS 7 Financial Instruments: Disclosures
gptkbp:issuedBy gptkb:International_Accounting_Standards_Board
gptkbp:language English
gptkbp:purpose to require disclosures in financial statements that enable users to evaluate the significance of financial instruments and the nature and extent of risks arising from them
gptkbp:relatedStandard gptkb:IAS_39_Financial_Instruments:_Recognition_and_Measurement
gptkb:IFRS_9_Financial_Instruments
gptkb:IAS_32_Financial_Instruments:_Presentation
gptkbp:replacedBy gptkb:IAS_30_Disclosures_in_the_Financial_Statements_of_Banks_and_Similar_Financial_Institutions
gptkbp:requiresDisclosureOf credit risk
market risk
liquidity risk
fair value of financial instruments
qualitative and quantitative risk information
sensitivity analysis for market risk
significance of financial instruments
nature and extent of risks arising from financial instruments
gptkbp:shortName gptkb:IFRS_7
gptkbp:startDate 1 January 2007
gptkbp:subjectArea Financial instruments
gptkbp:bfsParent gptkb:IFRS
gptkbp:bfsLayer 5