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	<title>IFRS LIST.com &#187; IFRS 7</title>
	<atom:link href="http://www.ifrslist.com/tag/ifrs-7/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.ifrslist.com</link>
	<description>The Community about IAS/IFRS, International Accounting</description>
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		<title>IFRS Implementation-cum-Global Qualification on 3rd July 2011 in New Delhi</title>
		<link>http://www.ifrslist.com/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</link>
		<comments>http://www.ifrslist.com/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/#comments</comments>
		<pubDate>Tue, 21 Jun 2011 09:23:03 +0000</pubDate>
		<dc:creator>rajeshb</dc:creator>
				<category><![CDATA[TRAINING]]></category>
		<category><![CDATA[GAAP]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IAS 16]]></category>
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		<category><![CDATA[IAS 21]]></category>
		<category><![CDATA[IAS 32]]></category>
		<category><![CDATA[IAS 38]]></category>
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		<category><![CDATA[IFRS 3]]></category>
		<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[IFRS COURSES]]></category>

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		<description><![CDATA[For finance and accounts professionals looking for an effective training on IFRS with special focus to India implementation.


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/' rel='bookmark' title='Permanent Link: Training centre for IFRS course of ACCAI?'>Training centre for IFRS course of ACCAI?</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/what-is-this-acca/' rel='bookmark' title='Permanent Link: What is this ACCA?'>What is this ACCA?</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/implementation-of-ifrs-in-india/' rel='bookmark' title='Permanent Link: Implementation of IFRS in India'>Implementation of IFRS in India</a></li>
</ol>]]></description>
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		</item>
		<item>
		<title>UE adopted IFRIC 18 and other amendments to IFRIC and Standards (IAS39 + IFRIC 9 and IFRS 4 + IFRS 7)</title>
		<link>http://www.ifrslist.com/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</link>
		<comments>http://www.ifrslist.com/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/#comments</comments>
		<pubDate>Thu, 03 Dec 2009 11:45:39 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[IFRSLIST.COM]]></category>
		<category><![CDATA[NEWS]]></category>
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		<category><![CDATA[Transfers of Assets from Customers]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1526</guid>
		<description><![CDATA[The Commission of European Communities has adopted:
- IFRIC 18 &#8211; IFRIC Interpretation 18 Transfers of Assets from Customers &#8211; http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:314:0015:0020:EN:PDF
Amendments to:
- IFRS 4 and IFRS 7 &#8211; http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:314:0021:0026:EN:PDF
- IFRIC 9 and IAS 39 &#8211; http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:314:0043:0046:EN:PDF 


Related posts:IFRS 1 (restructured in 2008) and IFRIC 17 adopted by UE
IFRS Updates: Regulations approved by European Union
Annual Report 2009 under International Financial Reporting Standards (IAS-IFRS 2009)



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<li><a href='http://www.ifrslist.com/2010/09/22/ifrs-updates-regulations-approved-by-european-union/' rel='bookmark' title='Permanent Link: IFRS Updates: Regulations approved by European Union'>IFRS Updates: Regulations approved by European Union</a></li>
<li><a href='http://www.ifrslist.com/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/' rel='bookmark' title='Permanent Link: Annual Report 2009 under International Financial Reporting Standards (IAS-IFRS 2009)'>Annual Report 2009 under International Financial Reporting Standards (IAS-IFRS 2009)</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Financial Instruments under IFRS</title>
		<link>http://www.ifrslist.com/2009/09/15/financial-instruments-under-ifrs/</link>
		<comments>http://www.ifrslist.com/2009/09/15/financial-instruments-under-ifrs/#comments</comments>
		<pubDate>Tue, 15 Sep 2009 09:58:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[IAS 32]]></category>
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		<guid isPermaLink="false">http://www.ifrslist.com/?p=1423</guid>
		<description><![CDATA[Dear Sir or Madam
Can you tell me what will be include in the Financial Instruments?
and second think i am doing research on the discloser of IFRS by the companies and i am not understanding what would i see in the annual reports of the companies for seeing the Financial Instruments ?
Regard
Rakesh


Related posts:Financial instruments
Toronto – IASeminars Course: IFRS Financial Instruments Workshop (2-day course)
Hedge, Treasury instruments



Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-financial-instruments/' rel='bookmark' title='Permanent Link: Financial instruments'>Financial instruments</a></li>
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<li><a href='http://www.ifrslist.com/2008/08/26/ifrs-list-hedge-treasury-instruments/' rel='bookmark' title='Permanent Link: Hedge, Treasury instruments'>Hedge, Treasury instruments</a></li>
</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>IAS 39 &amp; IFRS 7</title>
		<link>http://www.ifrslist.com/2009/03/25/ias-39-ifrs-7/</link>
		<comments>http://www.ifrslist.com/2009/03/25/ias-39-ifrs-7/#comments</comments>
		<pubDate>Wed, 25 Mar 2009 16:53:23 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IFRS 7]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1228</guid>
		<description><![CDATA[Dear Group members
please advice me on the following
1) do we need to fair value the retention money, which is payable in after 18 months
2) do we need to fair value the secured loan, where the payment of the prinicpal amount will start from April 09 till april 2014, and the interest is paid regulary @ 14%
3) do we need to fair value the leese deposit given and taken both. the same is for more than one year
4) do we need to fair value the advances paid for the purchase of ...


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<li><a href='http://www.ifrslist.com/2009/06/08/question-on-licenses-and-franchises/' rel='bookmark' title='Permanent Link: Question on Licenses and Franchises'>Question on Licenses and Franchises</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Interest Rate Swap</title>
		<link>http://www.ifrslist.com/2009/02/21/interest-rate-swap/</link>
		<comments>http://www.ifrslist.com/2009/02/21/interest-rate-swap/#comments</comments>
		<pubDate>Sat, 21 Feb 2009 18:56:27 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IAS 32]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[INTEREST RATE SWAP]]></category>
		<category><![CDATA[IRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1174</guid>
		<description><![CDATA[Dear Experts,
An Org has signed a IRS agrrement with a bank against floating int rate of term loan from another bank.
Before the maturity of agreement period term loan is repaid and another loan obtained from another bank.
Based on int cap and fluctuation in int rate loss/proft is recognised in Income Statement and Asset/ Liabilty is accounted.
Due to repayment of term loan against which IRS agreement was made. Can we continue to account for IRS against another loan obtained. Or IRS agreement is to be cancelled.


Related posts:Loss on interest rate swap ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/' rel='bookmark' title='Permanent Link: Loss on interest rate swap can be capitalized?'>Loss on interest rate swap can be capitalized?</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-interest-rate-swaps/' rel='bookmark' title='Permanent Link: Interest rate Swaps'>Interest rate Swaps</a></li>
<li><a href='http://www.ifrslist.com/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/' rel='bookmark' title='Permanent Link: Interest free loan with no fixed repayment terms'>Interest free loan with no fixed repayment terms</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Financial instruments</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-financial-instruments/</link>
		<comments>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-financial-instruments/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:29:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[EXCHANGE RATE]]></category>
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		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-financial-instruments/</guid>
		<description><![CDATA[Does it exist a definition for financial instruments? 

I am confused with the different perceptions of financial instruments.
Thanks.
Sincerely yours
Emilio


 
Dear Emilio,
 
a Financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
for this, definition of financial asset and liability and equity have to be checked
jatin


Emilio&#8211;
IAS 32 Financial Instruments defines this in paragraph 11
Craig


 


There are various treatment of financial instruments as to their valuation, measurement and prepsentation. You may refer to IFRS 7, IAS 32 and IAS 39.
 

IAS 21 discusses ...


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<li><a href='http://www.ifrslist.com/2008/12/14/ifrs-7-2/' rel='bookmark' title='Permanent Link: IFRS 7'>IFRS 7</a></li>
<li><a href='http://www.ifrslist.com/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/' rel='bookmark' title='Permanent Link: Reclassification of Financial Instruments: Is the current European financial crisis considered a rare circumstance?'>Reclassification of Financial Instruments: Is the current European financial crisis considered a rare circumstance?</a></li>
</ol>]]></description>
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		</item>
		<item>
		<title>IFRS 7</title>
		<link>http://www.ifrslist.com/2008/12/14/ifrs-7-2/</link>
		<comments>http://www.ifrslist.com/2008/12/14/ifrs-7-2/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 16:27:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CASH]]></category>
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		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-ifrs-7-2/</guid>
		<description><![CDATA[Hi

 
Please let me know the salient points in IFRS 7 which has been recently been made a mandatory disclosure in the audited financial statements.
Regards
Raghavan
 




 
Under IFRS 7 there are 12 requirements:
 








Requirement 1
Reconciliation of carrying amounts by classes of financial instruments to IAS 39 measurement categories (at least these categories are HTM, AFS, FVTPL, Loans and Receivables). An entity shall make the decision which classes of financial instruments are appropriate to the nature of the information disclosed taking into account the characteristics of those financial instruments.


Requirement 2
Description of processes for managing the ...


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<li><a href='http://www.ifrslist.com/2008/08/27/asset-held-for-resale/' rel='bookmark' title='Permanent Link: Asset held for resale'>Asset held for resale</a></li>
</ol>]]></description>
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		</item>
		<item>
		<title>Disclosure notes on IFRS 7</title>
		<link>http://www.ifrslist.com/2008/08/28/disclosure-notes-on-ifrs-7/</link>
		<comments>http://www.ifrslist.com/2008/08/28/disclosure-notes-on-ifrs-7/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:17:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IFRS 7]]></category>

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		<description><![CDATA[

Can any one let us know if there are any model notes for financial statements for disclosures as per IFRS 7 &#8220;Financial Instruments Disclosures&#8221; in the financial statements as per IAS 34 &#8220;Interim Financial Reporting&#8221;?
 
Do they primarily have to be disclosed in the interim financial statements as they are disclosed in the annual financial statements as per IAS1 ? Or are there some abbreviated versions of such disclosures for interim financial statements?
 
Your assistance on this will be greatly appreciated.
 
Dear Ghosh


Please go to this website to locate the source
http://www.iasplus.com/dttpubs/pubs.htm
Thanks and regards
Simon



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<li><a href='http://www.ifrslist.com/2010/08/15/cos-in-intirim-statements/' rel='bookmark' title='Permanent Link: COS in intirim statements'>COS in intirim statements</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/consolidations-notes/' rel='bookmark' title='Permanent Link: Can someone help me in consolidations notes ?'>Can someone help me in consolidations notes ?</a></li>
</ol>]]></description>
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		</item>
		<item>
		<title>IFRS documentation/IAS/US GAAP</title>
		<link>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</link>
		<comments>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 14:38:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
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		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</guid>
		<description><![CDATA[Henk willl provide the answer
 
Henk can you re-explain the whole story again i.e.
 
1. You mention we still have to use IAS until IFRS is more official, please restate the IAS link
2. Please re-state the IFRS link (is the one you sent for instance re FRS 38 in the other E-Mail)
3. Finally please send a link for the US GAAP/FASB, I want to have my library as opposed to relying on the PDF documents which outline differences between US GAAP, IFRS and local GAAP
 



Hello all,




I was wondering what the best ways ...


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<li><a href='http://www.ifrslist.com/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/' rel='bookmark' title='Permanent Link: Where can I find pdf copy of US GAAP and US GAAP APB?'>Where can I find pdf copy of US GAAP and US GAAP APB?</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/asset-held-for-resale/' rel='bookmark' title='Permanent Link: Asset held for resale'>Asset held for resale</a></li>
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		</item>
		<item>
		<title>Interest rate Swaps</title>
		<link>http://www.ifrslist.com/2008/08/28/re-ifrs-list-interest-rate-swaps/</link>
		<comments>http://www.ifrslist.com/2008/08/28/re-ifrs-list-interest-rate-swaps/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 09:16:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
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		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-interest-rate-swaps/</guid>
		<description><![CDATA[Hi,
What disclosures does a company need to give for Interest rate swaps and which standards are applicable for this.
Thanks
Aneel



 



Hi Prethy

 

Actually available for sale is an open category that means that if company did not decide where to classify it can be classified as  available for sale. However for held for trading investments are bought to resell for short term gain rather to earn dividend but available for sale normally includes investment which are not held for short term gain rather which are carried for earning long term capital gain or dividend ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/27/asset-held-for-resale/' rel='bookmark' title='Permanent Link: Asset held for resale'>Asset held for resale</a></li>
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<li><a href='http://www.ifrslist.com/2008/12/14/equity-investments-afs-is-a-non-monetary-items/' rel='bookmark' title='Permanent Link: Equity investments AFS is a non-monetary items?'>Equity investments AFS is a non-monetary items?</a></li>
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		</item>
		<item>
		<title>IFRS 7</title>
		<link>http://www.ifrslist.com/2008/08/27/ifrs-7/</link>
		<comments>http://www.ifrslist.com/2008/08/27/ifrs-7/#comments</comments>
		<pubDate>Wed, 27 Aug 2008 20:50:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CASH]]></category>
		<category><![CDATA[CASH FLOW]]></category>
		<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[SHARE]]></category>

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		<description><![CDATA[
Hi,
I am specifically interested in IFRS 7 and am looking to join a group/forum
who may discuss this specific standard.
Thanks
Ronan


Hi , IFRS 7 about Cash Flows? What is your question(s) about this?



Related posts:Stewarship
IFRS LIST
IFRS 32/39 (No) Hedge accounting



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<li><a href='http://www.ifrslist.com/2008/12/15/ifrs-3239-no-hedge-accounting/' rel='bookmark' title='Permanent Link: IFRS 32/39 (No) Hedge accounting'>IFRS 32/39 (No) Hedge accounting</a></li>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Asset held for resale</title>
		<link>http://www.ifrslist.com/2008/08/27/asset-held-for-resale/</link>
		<comments>http://www.ifrslist.com/2008/08/27/asset-held-for-resale/#comments</comments>
		<pubDate>Wed, 27 Aug 2008 20:46:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[HELD TO MATURITY]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 32]]></category>
		<category><![CDATA[IAS 39]]></category>
		<category><![CDATA[IFRS 3]]></category>
		<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[INVESTMENTS]]></category>
		<category><![CDATA[LINK]]></category>
		<category><![CDATA[LOAN]]></category>
		<category><![CDATA[TAX]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/27/fwd-ifrs-list-asset-held-for-resale/</guid>
		<description><![CDATA[
Hi, 

 
My name is Aashima Tandon. Can anybody tell me what exactly is asset held for sale and negative goodwill? What 


Hi there,
sale?



Assets held for sale include assets (or groups of
assets to be disposed of) whose carrying amount will
be recovered principally through a sale transaction
rather than through continuing use.
What would be its treatment?
In accordance with IFRS (IFRS 5), discontinued
operations/assets held for sale are measured
at the lower of their carrying amount or fair value
less costs to sell.
Discontinued operations/assets held for sale are
presented in the financial statements as follows:
• On the balance ...


Related posts:<ol><li><a href='http://www.ifrslist.com/docs/ifrs-5-%E2%80%93-non-current-assets-held-for-sale-and-discontinued-operations/' rel='bookmark' title='Permanent Link: IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations'>IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-interest-rate-swaps/' rel='bookmark' title='Permanent Link: Interest rate Swaps'>Interest rate Swaps</a></li>
<li><a href='http://www.ifrslist.com/2008/12/14/loan-impairment/' rel='bookmark' title='Permanent Link: Loan Impairment'>Loan Impairment</a></li>
</ol>]]></description>
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		<title>Fwd: [IFRS List] IFRS 7 disclosures</title>
		<link>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</link>
		<comments>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/#comments</comments>
		<pubDate>Wed, 27 Aug 2008 20:44:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
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		<category><![CDATA[CIA]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[DOWNLOAD]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[LINK]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</guid>
		<description><![CDATA[
Forwarded conversationSubject: [IFRS List] IFRS 7 disclosures&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;
From: Sandeep Cardoza &#60;cardoza_sandeep@yahoo.co.in&#62;Date: Sun, Oct 28, 2007 at 9:04 AM To: ifrs@ifrslist.com


Hello there 
&#160;
i am new to the group !!
&#160;
I work for a trading company and was wonder what a re new disclosures need to made to complie with IFRS 7 as we dont not hold any debts on liablity side&#160;
Best regards,
Sandeep Cardoza


 
 Get the freedom to save as many mails as you wish. Click here to know how.
&#8212;&#8212;&#8212;-From: Jakub Rutkowski &#60;jakub.rutkowski@wp.pl&#62;Date: Mon, Oct 29, 2007 at 1:12 PMTo: ifrs@ifrslist.com 

Dear Sandeep,
&#160;
I ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/' rel='bookmark' title='Permanent Link: Fwd: [IFRS List] standards for sme&#8217;s:not for profit organizations'>Fwd: [IFRS List] standards for sme&#8217;s:not for profit organizations</a></li>
<li><a href='http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures/' rel='bookmark' title='Permanent Link: IFRS 7 disclosures'>IFRS 7 disclosures</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/ias-12-disclosures/' rel='bookmark' title='Permanent Link: IAS 12 disclosures'>IAS 12 disclosures</a></li>
</ol>]]></description>
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		</item>
		<item>
		<title>IFRS 7</title>
		<link>http://www.ifrslist.com/2008/08/26/ifrs7/</link>
		<comments>http://www.ifrslist.com/2008/08/26/ifrs7/#comments</comments>
		<pubDate>Tue, 26 Aug 2008 15:21:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS 7]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/26/re-ifrs-list-ifrs-7/</guid>
		<description><![CDATA[






Under IFRS 7 there  are 12 requirements:






Requirement      1
Reconciliation of carrying amounts by        classes of financial instruments to IAS 39 measurement categories (at        least these categories are HTM, AFS, FVTPL, Loans and Receivables). An        entity shall make the decision which classes of financial instruments are        appropriate to the nature of the information disclosed taking into account  ...


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<li><a href='http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/' rel='bookmark' title='Permanent Link: IFRS 7 disclosures'>IFRS 7 disclosures</a></li>
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		</item>
		<item>
		<title>IFRS 7</title>
		<link>http://www.ifrslist.com/2008/08/26/ifrs-list-ifrs-7/</link>
		<comments>http://www.ifrslist.com/2008/08/26/ifrs-list-ifrs-7/#comments</comments>
		<pubDate>Tue, 26 Aug 2008 13:45:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS 7]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/26/ifrs-list-ifrs-7/</guid>
		<description><![CDATA[Hi


Please let me know the salient points in IFRS 7 which has been recently been made a mandatory disclosure in the audited financial statements.
Regards
Raghavan





Related posts:IFRS 7
Hedge, Treasury instruments
IFRS 7



Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/26/ifrs7/' rel='bookmark' title='Permanent Link: IFRS 7'>IFRS 7</a></li>
<li><a href='http://www.ifrslist.com/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/' rel='bookmark' title='Permanent Link: Hedge, Treasury instruments'>Hedge, Treasury instruments</a></li>
<li><a href='http://www.ifrslist.com/2008/12/14/ifrs-7-2/' rel='bookmark' title='Permanent Link: IFRS 7'>IFRS 7</a></li>
</ol>]]></description>
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		<item>
		<title>IFRS 7 disclosures</title>
		<link>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</link>
		<comments>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/#comments</comments>
		<pubDate>Tue, 04 Dec 2007 22:09:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</guid>
		<description><![CDATA[Here is a link to a free download of an IFRS presentation and disclosure checklist which will be a useful tool for your purposes.
http://www.iasplus.com/fs/fs.htm#2007ifrschk
Go through this and it would be easier for you to adapt the disclosure requirements to your specific circumstances.
Regards


Related posts:IFRS 7 disclosures
Fwd: [IFRS List] IFRS 7 disclosures
Example of Financial Statement (Model IFRS financial statements for 2009)



Related posts:<ol><li><a href='http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures/' rel='bookmark' title='Permanent Link: IFRS 7 disclosures'>IFRS 7 disclosures</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/' rel='bookmark' title='Permanent Link: Fwd: [IFRS List] IFRS 7 disclosures'>Fwd: [IFRS List] IFRS 7 disclosures</a></li>
<li><a href='http://www.ifrslist.com/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/' rel='bookmark' title='Permanent Link: Example of Financial Statement (Model IFRS financial statements for 2009)'>Example of Financial Statement (Model IFRS financial statements for 2009)</a></li>
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		<title>IFRS 7 disclosures</title>
		<link>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</link>
		<comments>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/#comments</comments>
		<pubDate>Tue, 04 Dec 2007 22:08:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>

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		<description><![CDATA[I understand you might not have any debt or financial assets, but as trading company
you must have some trade receivables (trade debtors). The credit losses (bad debts) recognition/reconciliation is the something you need to disclosue under IFRS7.
In addition you need to have disclousures about accounting policies dealing with financial instruments.
Regards,


Related posts:IFRS 7 disclosures
Fwd: [IFRS List] IFRS 7 disclosures
IFRS 7 – Financial Instruments: Disclosures



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<li><a href='http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/' rel='bookmark' title='Permanent Link: Fwd: [IFRS List] IFRS 7 disclosures'>Fwd: [IFRS List] IFRS 7 disclosures</a></li>
<li><a href='http://www.ifrslist.com/docs/ifrs-7-financial-instruments-disclosures/' rel='bookmark' title='Permanent Link: IFRS 7 – Financial Instruments: Disclosures'>IFRS 7 – Financial Instruments: Disclosures</a></li>
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		<title>IFRS 7 disclosures</title>
		<link>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures/</link>
		<comments>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures/#comments</comments>
		<pubDate>Tue, 04 Dec 2007 22:07:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS 7]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2007/12/04/ifrslistcom-ifrs-7-disclosures/</guid>
		<description><![CDATA[Hello there
i am new to the group !!
I work for a trading company and was wonder what a re new disclosures need to made to complie with IFRS 7 as we dont not hold any debts on liablity side
Best regards


I understand you might not have any debt or financial assets, but as trading company
you must have some trade receivables (trade debtors). The credit losses (bad debts) recognition/reconciliation is the something you need to disclosue under IFRS7.
 
In addition you need to have disclousures about accounting policies dealing with financial instruments.
 
Regards


Dear Sandeep,
 
Here ...


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<li><a href='http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/' rel='bookmark' title='Permanent Link: Fwd: [IFRS List] IFRS 7 disclosures'>Fwd: [IFRS List] IFRS 7 disclosures</a></li>
<li><a href='http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/' rel='bookmark' title='Permanent Link: IFRS 7 disclosures'>IFRS 7 disclosures</a></li>
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