Dealing with disclosures

Article Abstract:

The International Accounting Standards Board (IASB) on August 18, 2005 published IFRS 7, which unlike IAS 30, applies to all financial instruments, except those covered by another more specific standard such as interests in subsidiaries, associates and joint ventures, post employment benefits, share-based payment and insurance contracts. The disclosures required by IFRS 7 provide an overview of the entity's use of financial instruments and the exposures to risks they create.

Capital funds & cash flow, Accounting and auditing

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Fred 33 financial instruments: Disclosures 22 July 2004

Article Abstract:

The Financial Reporting Exposure Draft (FRED) is issued as a part of the Accounting Standards Board's (ASB's) programme to bring about convergence between UK Accounting Standards and International Financial Reporting Standards (IFRS). It sets out to comment a proposed UK accounting standard, based on a proposed IFRS.

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Derivatives disclosures

Article Abstract:

Changes in financial disclosure regulations in the UK are discussed.

Derivatives (Financial instruments)

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