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 nature and extent of risks arising from financial instruments (paragraphs 31-42 and B6-B28) (paras. BC40-BC65)
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Disclosures about the nature and extent of risks arising from financial instruments (paragraphs 31-42 and B6-B28) (paras. BC40-BC65)

Comparing proposed amendment...
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)
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