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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: 26 February 2020 - onwards

The principle (paragraph 7) (para. BC13)

BC13 The Board decided that the disclosure requirements of IFRS 7 should result from the explicit disclosure principle in paragraph 7. The Board also decided to specify disclosures to satisfy this principle. In the Board's view, entities could not satisfy the principle in paragraph 7 unless they disclose the information required by paragraphs 8-30.

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