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IFRS 7 – Financial Instruments: Disclosures
IFRS 7 – Công cụ tài chính: Trình bày
Ban hành: 08/2005
Hiệu lực: 01/2007
Tình trạng: Đang có hiệu lực
Lượt xem: 2.369
Các tài liệu liên quan đến Chuẩn mực IFRS 7:
Các bài viết liên quan đến Chuẩn mực IFRS 7:
Các thuật ngữ sử dụng trong Chuẩn mực IFRS 7:
Giới thiệu về IFRS 7
IFRS 7 quy định các thông tin cần trình bày liên quan đến tầm quan trọng của các công cụ tài chính đối với đơn vị, bản chất và mức độ rủi ro phát sinh từ các công cụ tài chính này về cả hai khía cạnh định tính và định lượng.
Chuẩn mực cũng yêu cầu việc trình bày liên quan đến các tài sản được chuyển nhượng cũng như một số vấn đề khác liên quan.
IFRS 7 áp dụng cho tất cả các đơn vị, từ các đơn vị có rất ít công cụ tài chính (như các doanh nghiệp sản xuất chỉ có các công cụ tài chính là tiền, phải thu khách hàng, phải trả người bán) đến các đơn vị có hầu hết tài sản và công nợ đều là công cụ tài chính (như các công ty tài chính).
IFRS 7 được ban hành lần đầu vào tháng 08/2005 và áp dụng cho các Báo cáo tài chính bắt đầu từ ngày 01/01/2007.
