IFRS 7 requires entities to provide disclosures in their financial statements that enable users to evaluate: the significance of financial instruments for ...

9 апр. 2024 г. · IFRS 18 includes requirements for all entities applying IFRS for the presentation and disclosure of information in financial statements.

IFRS S1 is to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to users of general purpose ...

IFRS 7 requires disclosure of information about the significance of financial instruments to an entity, and the nature and extent of risks arising from ...

IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting ...

Illustrative disclosures and disclosure checklists under IFRS® Accounting Standards including past guides and sector supplements.

IFRS 9 introduces new rules for financial instruments on classification and measurement, impairment (with a new expected credit loss impairment approach) and ...

IFRS S2 is to require an entity to disclose information about its climate-related risks and opportunities that is useful to users of general purpose financial ...

22 авг. 2024 г. · Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

The IASB has decided to fast-track mandatory application of the new disclosure requirements for supplier finance arrangements to 2024.