Muthupandian, K S (2008): IFRS 7 Financial Instruments: Disclosures - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 4 (April 2008): pp. 228-231.
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The International Accounting Standards Board issued the International Financial Reporting Standard 7, Financial Instruments: Disclosures. The objective of IFRS 7 is to provide more transparency to financial statement users on an entity’s exposure to risks and how those risks are managed. An entity must group its financial instruments into classes of similar instruments and, when disclosures are required, make disclosures by class. This article presents a closer look of the standard (objective, scope, and disclosures).
|Item Type:||MPRA Paper|
|Original Title:||IFRS 7 Financial Instruments: Disclosures - A Closer Look|
|Keywords:||International Financial Reporting Standard; Financial Instruments; Credit Risk; Liquidity Risk; Market Risk; IFRS 7; IASB|
|Subjects:||M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting|
|Depositing User:||Muthupandian K S|
|Date Deposited:||17. Feb 2012 15:24|
|Last Modified:||13. Feb 2013 11:18|
Muthupandian K S (2008), IFRS 7 Financial Instruments: Disclosures - A Closer Look, The Management Accountant, April, Vol. 43 No. 4