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Tuesday 02 June 2015

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Exposure draft and comment letters

 Exposure draft and comment letters


On 15 October 2008, t he International Accounting Standards Board (IASB) published for public comment an exposure draft, Improving Disclosures about Financial Instruments (proposed amendment to IFRS 7). 

This exposure draft is also available in French, Amélioration des informations à fournir sur les instruments financiers (Projet de modification de la norme IFRS 7).

The proposals form part of the IASB’s response to the credit crisis and follow recommendations of the Financial Stability Forum, which had the support of the Group of Seven (G-7) Finance Ministers. The proposals also reflect discussions by the IASB’s Expert Advisory Panel on measuring and disclosing fair values of financial instruments when markets are no longer active.

Comment Letter deadline

The comment period for this project has now closed. Click here to view comment letters.

Related documents

  • Read the Exposure Draft