Special edition of IAS Plus on IFRS 7

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08 Oct 2005

Deloitte's Global IFRS Leadership Team has prepared a special edition of our IAS Plus Newsletter providing an overview of IFRS 7 Financial Instruments: Disclosures.

  • adds new disclosures about financial instruments to those currently required by IAS 32 Financial Instruments: Disclosure and Presentation;
  • replaces the disclosure requirements currently imposed on financial institutions by IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions; and
  • puts all of those financial instruments disclosures together in a new combined Standard.
We have also prepared a disclosure checklist for IFRS 7 that supplements our general IFRS presentation and disclosure checklist for 2005. Click to:

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