Exposure Draft and comment letters—Improving Disclosures about Financial Instruments (Proposed amendments to IFRS 7)


On 15 October 2008, the International Accounting Standards Board (IASB) published for public comment the 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by the IASB’s Expert Advisory Panel on measuring and disclosing fair values of financial instruments when markets are no longer active.

The Exposure Draft was open for comment until 15 December 2008.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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