IASB proposes more changes to financial instruments disclosure
Martin O'Donovan, ACT's assistant director of policy and technical issues, examines the International Accounting Standards Board's (IASB) draft of proposed amendments to IFRS 7 disclosure on financial instruments.
The greater focus on the need for transparency on financial instruments, driven by current market conditions, has prompted the International Accounting Standards Board (IASB) to issue an exposure draft of proposed amendments to its IFRS 7 disclosure standard. The proposed amendments focus on:
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