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Accounting alert 2005/11 - IASB releases IFRS 7 'Financial Instruments: Disclosures'


Author: 25 August 2005

The International Accounting Standards Board (IASB) released IFRS 7 Financial Instruments: Disclosures on 18 August 2005.

The objective of this standard is to combine and enhance the disclosure requirements in relation to the risk exposures arising from financial instruments that are currently set out in IAS 32 Financial Instruments: Disclosure and Presentation and IAS 30 Financial Statements of Banks and similar Financial Institutions.

This accounting standard is effective for all periods commencing on or after 1 January 2007 with early application encouraged.

This Accounting Alert provides an overview of the requirements of this standard. 

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