IFRS 7 — Disclosures about investments in debt instruments


During the IASB's project to improve disclosures about financial instruments, the IASB identified additional improvements to IFRS 7 Financial Instruments: Disclosures regarding investments in debt securities.

Those taking part in the public round-table meetings held by the IASB and FASB in November and December 2008 in response to the global financial crisis advised the Board that disaggregated information about impairment losses on available-for-sale debt instruments would be useful.


Current status of the project

This project was discontinued.  On the basis of constituent feedback on Exposure Draft Investments in Debt Instruments (Proposed Amendments to IFRS 7), the IASB decided, at its January 2009 meeting, to abandon the proposals for the time being and to add the issues the ED aimed to address to the project on a comprehensive review of financial instruments accounting.


Project milestones

23 December 2008 Exposure Draft Investments in Debt Instruments (Proposed Amendments to IFRS 7) published Comment deadline 15 January 2009
January 2009 The IASB abandoned the proposals in the ED Issues the ED aimed to address will be added to the comprehensive financial instruments project.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.