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
  3. Disclosures about the significance of financial instruments for financial position and performance (paragraphs 7-30, B4 and B5) (paras. BC12-BC39G)
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Disclosures about the significance of financial instruments for financial position and performance (paragraphs 7-30, B4 and B5) (paras. BC12-BC39G)

Comparing proposed amendment...
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-BC39G)
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