|
Документ показан в сокращенном демонстрационном режиме!
|
|
|
Получить полный доступ к документу
|
|
|
|
|
|
| International Financial Reporting Standard (IFRS) 7 «Financial Instruments: Disclosures» |
Для того, чтобы получить текст документа, вам нужно ввести логин и пароль.
Если у вас нет логина и пароля, зарегистрируйтесь.
|
|
|
|
|
|
|
|
|
|
|
 | ВНИМАНИЕ! Услуга для абонентов NEO, Tele2 временно недоступна |
| ВНИМАНИЕ! Услуга для абонентов Beeline, NEO, Tele2 временно недоступна |
Блок «Бизнес - справки» - это информация более чем о 40 000 организациях Казахстана (адреса, телефоны, реквизиты и т.д.), в которых представлены государственные органы и коммерческие предприятия Казахстана.
Доступ к блоку «Бизнес-Справки» вы можете получить следующими способами:
Перед отправкой SMS сообщения ознакомьтесь с
условиями предоставления услуги. Внимание! Платежи принимаются только с номеров, оформленных на физ.лицо. Услуга доступна для абонентов Актив, Кселл и Билайн.
International Financial Reporting Standard (IFRS) 7
Financial Instruments: Disclosures
| Contents | paragraphs |
| INTRODUCTION | IN1-IN8 |
| INTERNATIONAL FINANCIAL REPORTING STANDARD 7 FINANCIAL INSTRUMENTS: DISCLOSURES | |
| OBJECTIVE | 1-2 |
| SCOPE | 3-5 |
| CLASSES OF FINANCIAL INSTRUMENTS AND LEVEL OF DISCLOSURE | 6 |
| SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE | 7-30 |
| Balance sheet | 8-19 |
| Categories of financial assets and financial liabilities | 8 |
| Financial assets or financial liabilities at fair value through profit or loss | 9-11 |
| Reclassification | 12 |
| Derecognition | 13 |
| Collateral | 14-15 |
| Allowance account for credit losses | 16 |
| Compound financial instruments with multiple embedded derivatives | 17 |
| Defaults and breaches | 18-19 |
| Income statement and equity | 20 |
| Items of income, expense, gains or losses | 20 |
| Other disclosures | 21-26 |
| Accounting policies | 21 |
| Hedge accounting | 22-24 |
| Fair value | 25-30 |
| NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS | 31-42 |
| Qualitative disclosures | 33 |
| Quantitative disclosures | 34-42 |
| Credit risk | 36-38 |
| Financial assets that are either past due or impaired | 37 |
| Collateral and other credit enhancements obtained | 38 |
| Liquidity risk | 39 |
| Market risk | 40-42 |
| Sensitivity analysis | 40 |
| Other market risk disclosures | 42 |
| EFFECTIVE DATE AND TRANSITION | 43-44 |
| WITHDRAWAL OF IAS 30 | 45 |
APPENDICES
A DEFINED TERMS
B APPLICATION GUIDANCE
C AMENDMENTS TO OTHER IFRSs
D AMENDMENTS TO IFRS 7 IF THE AMENDMENTS TO IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND EASUREMENT—THE FAIR VALUE OPTION HAVE NOT BEEN APPLIED
APPROVAL OF IFRS 7 BY THE BOARD
BASIS FOR CONCLUSIONS
IMPLEMENTATION GUIDANCE
| International Financial Reporting Standard 7 Financial Instruments: Disclosures (IFRS 7) is set out in paragraphs 1-45 and Appendices A-D. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. Definitions of other terms are given in the Glossary for International Financial Reporting Standards. IFRS 7 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. |
Introduction
Reasons for issuing the IFRS________________________________________________________
