Welcome to the website of the IFRS Foundation and the IASB

Wednesday 23 April 2014

Banner graphic

Financial Instruments: Disclosure—Applicability of the amendments to IFRS 7


 IFRS Interpretations Committee, issues recommended for the IASB to action

IFRS 7 Financial Instruments: Disclosures: Applicability of the amendments to IFRS 7 (Disclosures) to condensed interim financial statements

The Interpretation Committee was asked to clarify the applicability of the Amendments to IFRS 7 Disclosure-Offsetting Financial Assets and Financial Liabilities issued in December 2011 to condensed interim financial statements.

Project stages

Stage completed: December 2013