IAS Plus newsletter — IFRS 7 amended to improve disclosures about financial instruments

Published on: 14 Mar 2009

On 5 March 2009, the International Accounting Standards Board (IASB) issued Improving Disclosures about Financial Instruments (Amendments to IFRS 7 Financial Instruments: Disclosures).

The amendments are in response to calls from constituents for enhanced disclosures about fair value measurements and liquidity risk in the wake of the recent financial crisis.

The revised disclosure requirements are applicable for annual periods beginning on or after 1 January 2009.


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