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  1. IFRS 7: Financial Instruments: Disclosures
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IFRS 7: Financial Instruments: Disclosures

Comparing proposed amendment...
Objective (paras. 1-2)
Scope (paras. 3-5A)
Classes of financial instruments and level of disclosure (para. 6)
Significance of financial instruments for financial position and performance (paras. 7-30)
Nature and extent of risks arising from financial instruments (paras. 31-42)
Transfers of financial assets (paras. 42A-42H)
Initial application of IFRS 9 (paras. 42I-42S)
Effective date and transition (paras. 43-44NN)
Withdrawal of IAS 30 (para. 45)
Appendix A Defined terms
Appendix B Application guidance
Appendix C Amendments to other IFRSs
Approval by the Board of IFRS 7 issued in August 2005
Approval by the Board of Improving Disclosures about Financial Instruments (Amendments to IFRS 7) issued in March 2009
Approval by the Board of Disclosures-Transfers of Financial Assets (Amendments to IFRS 7) issued in October 2010
Approval by the Board of Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9 (2009), IFRS 9 (2010) and IFRS 7) issued in December 2011
Approval by the Board of Disclosures-Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) issued in December 2011
Approval by the Board of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) issued in November 2013
IFRS 7: Basis for Conclusions
Introduction (paras. BC1-BC5C)
Scope (paragraphs 3-5) (paras. BC6-BC11)
The entities to which the IFRS applies (paras. BC6-BC8)
Exemptions considered by the Board (paras. BC9-BC11)
Disclosures about the significance of financial instruments for financial position and performance (paragraphs 7-30, B4 and B5) (paras. BC12-BC39G)
BC12
The principle (paragraph 7) (para. BC13)
Balance sheet disclosures (paragraphs 8-19 and B4) (paras. BC14-BC24)
Offsetting financial assets and financial liabilities (paras. BC24A-BCZ32C)
Income statement and equity (paragraph 20) (paras. BC33-BC35ZZF)
Other Disclosures - Accounting Policies (paras. BC35ZA-BC35ZB)
Other Disclosures - Hedge Accounting (paras. BC35A-BC35OOO)
Other disclosures - fair value (paragraphs 25-30) (paras. BC36-BC39H)
Disclosures about the nature and extent of risks arising from financial instruments (paragraphs 31-42 and B6-B28) (paras. BC40-BC65)
BC40-BC42
Interaction between qualitative and quantitative disclosures (paragraph 32A) (para. BC42A)
Location of disclosures of risks arising from financial instruments (paragraph B6) (paras. BC43-BC46)
Quantitative disclosures (paragraphs 34-42 and B7-B28) (paras. BC47-BC48)
Credit risk (paragraphs 36-38, B9 and B10) (paras. BC48A-BC54A)
Financial assets that are either past due or impaired (paragraph 37) (paras. BC55-BC56A)
Liquidity risk (paragraphs 34(a), 39, B10A and B11A-B11F) (paras. BC57-BC58E)
Market risk (paragraphs 40-42 and B17-B28) (paras. BC59-BC64)
Operational risk (para. BC65)
Disclosures relating to transfers of financial assets (paras. BC65A-BC65S)
Background (paras. BC65A-BC65D)
Transferred financial assets that are not derecognised in their entirety (paras. BC65E-BC65H)
Transferred financial assets that are derecognised in their entirety (paras. BC65I-BC65S)
Effective date and transition (paragraphs 43-44A) (paras. BC66-BC72A)
Applicability of the offsetting amendments to IFRS 7 to condensed interim financial statements (paragraph 44R) (paras. BC72B-BC72C)
Summary of main changes from the Exposure Draft (para. BC73)
Appendix - Amendments to Basis for Conclusions on other IFRSs
IFRS 7: Implementation Guidance
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