Slight delay in publishing final IFRS 7

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05 Jul 2005

The IASB has announced that the publication of IFRS 7 Financial Instruments: Disclosures, previously scheduled for 15 July, has been "delayed by technical publication difficulties".

The Board said it will announce a revised publication date "in due course". IFRS 7 will be effective for annual periods beginning on or after 1 January 2007, with earlier application encouraged. Early appliers will be given some relief with respect to comparative prior period disclosures. Click for Background on Development of IFRS 7.

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