Amendments to International Financial Reporting Standard 7Financial instruments: disclosures SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE Other disclosures Fair value 27An entity shall disclose for each class of financial instruments...27ATo make the disclosures required by paragraph 27B an entity...27BFor fair value measurements recognised in the statement of financial...Liquidity risk 39An entity shall disclose: EFFECTIVE DATE AND TRANSITION 44GImproving Disclosures about Financial Instruments (Amendments to IFRS 7), issued...Appendix ADefined terms Appendix BApplication guidance Nature and extent of risks arising from financial instruments (paragraphs 31–42)Quantitative liquidity risk disclosures (paragraphs 34(a) and 39(a) and (b))...B10AIn accordance with paragraph 34(a) an entity discloses summary quantitative...B11In preparing the maturity analyses required by paragraph 39(a) and...B11AIn complying with paragraph 39(a) and (b), an entity shall...B11BParagraph 39(b) requires an entity to disclose a quantitative maturity...B11CParagraph 39(a) and (b) requires an entity to disclose maturity...B11DThe contractual amounts disclosed in the maturity analyses as required...B11EParagraph 39(c) requires an entity to describe how it manages...B11FOther factors that an entity might consider in providing the...B12-B16[Deleted] Amendment to International Financial Reporting Standard 4Insurance Contracts DISCLOSURE Nature and extent of risks arising from insurance contracts 39information about credit risk, liquidity risk and market risk that...
Commission Regulation (EC) No 1165/2009
of 27 November 2009
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 4 and IFRS 7
(Text with EEA relevance) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 20 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)