About: IFRS 7

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IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It requires entities to provide certain disclosures regarding financial instruments in their financial statements. The standard was originally issued in August 2005 and became applicable on 1 January 2007, superseding the earlier standard , Disclosures in the Financial Statements of Banks and Similar Financial Institutions, and replacing the disclosure requirements of , previously titled Financial Instruments: Disclosure and Presentation.

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rdfs:label	International Financial Reporting Standard 7 (de) IFRS 7 (en) IFRS 7 (ru)
rdfs:comment	IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It requires entities to provide certain disclosures regarding financial instruments in their financial statements. The standard was originally issued in August 2005 and became applicable on 1 January 2007, superseding the earlier standard , Disclosures in the Financial Statements of Banks and Similar Financial Institutions, and replacing the disclosure requirements of , previously titled Financial Instruments: Disclosure and Presentation. (en) МСФО (IFRS) 7 «Финансовые инструменты: раскрытие информации» — международный стандарт финансовой отчетности, устанавливающий порядок раскрытия информации по финансовым инструментам, действует с 01.01.2007 года. (ru) Der International Financial Reporting Standard 7 - Finanzinstrumente: Angaben (IFRS 7) ist eine Rechnungslegungsvorschrift des IASB. Der internationaler Rechnungslegungsstandard (IFRS) des International Accounting Standards Board (IASB), regelt die Darstellung von Finanzinstrumenten (vornehmlich) im Anhang (Jahresabschluss). Die Darstellung von Finanzinstrumenten (Klassifizierung) wird in geregelt. Ansatz und Bewertung von Finanzinstrumenten ist Gegenstand von International Accounting Standard 39. (de)
dcterms:subject	International Financial Reporting Standards
Wikipage page ID	65562561 (xsd:integer)
Wikipage revision ID	1020141656 (xsd:integer)
Link from a Wikipage to another Wikipage	International Accounting Standards Board International Financial Reporting Standards Convention of disclosure Credit risk Market risk Hedge accounting Liquidity risk Fair value List of International Financial Reporting Standards Hedge (finance) Financial instrument IFRS Foundation Income statement Risk management IFRS 9 Legal Entity Statement of financial position International Financial Reporting Standard dbr:IAS_30 dbr:IAS_32
Link from a Wikipage to an external page	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-7-financial-instruments-disclosures/
sameAs	IFRS 7 IFRS 7 IFRS 7 IFRS 7
dbp:wikiPageUsesTemplate	dbt:Reflist dbt:Short_description dbt:Use_British_English dbt:Use_dmy_dates dbt:International_Financial_Reporting_Standards dbt:Accounting
has abstract	Der International Financial Reporting Standard 7 - Finanzinstrumente: Angaben (IFRS 7) ist eine Rechnungslegungsvorschrift des IASB. Der internationaler Rechnungslegungsstandard (IFRS) des International Accounting Standards Board (IASB), regelt die Darstellung von Finanzinstrumenten (vornehmlich) im Anhang (Jahresabschluss). Die Darstellung von Finanzinstrumenten (Klassifizierung) wird in geregelt. Ansatz und Bewertung von Finanzinstrumenten ist Gegenstand von International Accounting Standard 39. IFRS 7 regelt die Angaben zu Finanzinstrumenten und gilt sowohl für solche Finanzinstrumente, die nach IAS 39 in der Bilanz anzusetzen sind, als auch für solche, die die Ansatzkriterien nicht erfüllen (z. B. bereits ausgebuchte Forderungen). (de) IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It requires entities to provide certain disclosures regarding financial instruments in their financial statements. The standard was originally issued in August 2005 and became applicable on 1 January 2007, superseding the earlier standard , Disclosures in the Financial Statements of Banks and Similar Financial Institutions, and replacing the disclosure requirements of , previously titled Financial Instruments: Disclosure and Presentation. (en) МСФО (IFRS) 7 «Финансовые инструменты: раскрытие информации» — международный стандарт финансовой отчетности, устанавливающий порядок раскрытия информации по финансовым инструментам, действует с 01.01.2007 года. (ru)
prov:wasDerivedFrom	wikipedia-en:IFRS_7?oldid=1020141656&ns=0
page length (characters) of wiki page	5224 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:IFRS_7
is rdfs:seeAlso of	Fair value
is Link from a Wikipage to another Wikipage of	Indian Accounting Standards Convention of disclosure Financial Instruments: Disclosures Financial risk management List of International Financial Reporting Standards IFRS 9
is Wikipage redirect of	Financial Instruments: Disclosures
is foaf:primaryTopic of	wikipedia-en:IFRS_7

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