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IFRS 7: Financial Instruments: DisclosuresObjective (paras. 1-2)Scope (paras. 3-5D)Classes of financial instruments and level of disclosure (para. 6)Significance of financial instruments for financial position and performance (paras. 7-30C)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. 43-44PP)Withdrawal of IAS 30 (para. 45)Appendix A Defined termsAppendix B Application guidanceAppendix C Amendments to other IFRSsApproval by the Board of IFRS 7 issued in August 2005Approval by the Board of Improving Disclosures about Financial Instruments (Amendments to IFRS 7) issued in March 2009Approval by the Board of Disclosures-Transfers of Financial Assets (Amendments to IFRS 7) issued in October 2010Approval 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 2011Approval by the Board of Disclosures-Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) issued in December 2011Approval by the Board of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) issued in November 2013IFRS 7: Basis for ConclusionsIntroduction (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 7-30C, B4 and B5) (paras. BC12-BC39S)BC12The 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)Other disclosures-Contracts referencing nature-dependent electricity (paragraphs 5B-5D and 30A-30C) (paras. BC39I-BC39S)Disclosures about the nature and extent of risks arising from financial instruments (paragraphs 31-42 and B6-B28) (paras. BC40-BC65)BC40-BC42Interaction 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 IFRSsIFRS 7: Implementation Guidance
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Version date: 10 February 2017 - onwards

Approval by the Board of Disclosures-Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) issued in December 2011

Disclosures-Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) was approved for issue by the fifteen members of the International Accounting Standards Board.

Hans Hoogervorst                                                                                        Chairman

Ian Mackintosh                                                                                             Vice-Chairman

Stephen Cooper

Philippe Danjou

Jan Engström

Patrick Finnegan

Amaro Luiz de Oliveira Gomes

Prabhakar Kalavacherla

Elke König

Patricia McConnell

Takatsugu Ochi

Paul Pacter

Darrel Scott

John T Smith

Wei-Guo Zhang

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