IFRS 7 Complete Maturity analysis disclosure – IFRS 7 requires certain disclosures to be presented by category of an instrument based on the IFRS 9 recognition and measurement categories of financial instruments.
Certain other disclosures are required by class of financial instrument. For those disclosures an entity must group its financial instruments into classes of similar instruments as appropriate to the nature of the information presented. [IFRS 7 6]
The two main categories of disclosures required by IFRS 7 are:
- information about the significance of financial instruments [IFRS 7 7 – 30]
- information about the nature and extent of risks arising from financial instruments [IFRS 7 31 – 42]
So IFRS 7 bets … Read more