1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 7: Financial Instruments: Disclosures
  2. IFRS 7: Basis for Conclusions
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IFRS 7: Basis for Conclusions

Comparing proposed amendment...
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
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