42 Paragraphs 3-5A of IFRS 7 Financial Instruments: Disclosures set out the scope of IFRS 7, that is, the financial instruments, contracts to buy or sell a non- financial item and rights to which the disclosure requirements in IFRS 7 apply. An entity applying this Standard shall apply paragraphs 3-5A of IFRS 7 to determine the scope of the disclosure requirements in paragraphs 43-73. The references in:
(a) paragraph 3(a) of IFRS 7 to the disclosure requirements in IFRS 13 Fair Value Measurement shall be read by the entity as referring to paragraphs 95-97; and
(b) paragraph 5A of IFRS 7 to the disclosure requirements in paragraphs 35A-35N of IFRS 7 shall be read by the entity as referring to paragraphs 65-71.
43 An entity shall disclose information that enables users of its financial statements to evaluate the significance of financial instruments for its financial position and performance.
Categories of financial assets and financial liabilities
44 The carrying amounts of each of the f
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