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Wednesday 23 July 2014

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Disclosure—Applicability of the amendments to IFRS 7

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


 Annual Improvements 2012-2014 Cycle

IFRS 7 Financial Instruments: Disclosures: Applicability of the amendments to IFRS 7 Disclosure–Offsetting Financial Assets and Financial Liabilities 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

Deliberations

Expected completion date: Q3 2014 (Final amendments 2012-2014 cycle)