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)
  4. The principle (paragraph 7) (para. BC13)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

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.

Comparing proposed amendment...
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