International GAAP 2021

Chapter 54Financial instruments: Presentation and disclosure

• 1 INTRODUCTION
  • 1.1 IAS 32
  • 1.2 IFRS 7
• 2 SCOPE OF IFRS 7
  • 2.1 Entities required to comply with IFRS 7
  • 2.2 Financial instruments within the scope of IFRS 7
  • 2.3 Interim reports
• 3 STRUCTURING THE DISCLOSURES
  • 3.1 Level of detail
  • 3.2 Materiality
  • 3.3 Classes of financial instrument
• 4 SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR AN ENTITY'S FINANCIAL POSITION AND PERFORMANCE
  • 4.1 Accounting policies
  • 4.2 Income, expenses, gains and losses
    • 4.2.1 Gains and losses by measurement category
    • 4.2.2 Interest income and expense
    • 4.2.3 Fee income and expense
  • 4.3 Hedge accounting
    • 4.3.1 The risk management strategy
    • 4.3.2 The amount, timing and uncertainty of future cash flows
    • 4.3.3 The effects of hedge accounting on financial position and performance
    • 4.3.4 Option to designate a credit exposure as measured at fair value through profit or loss
    • 4.3.5 Uncertainty arising from interest rate benchmark (IBOR) reform
  • 4.4 Statement of financial position
    • 4.4.1 Categories of financial assets and financial liabilities
    • 4.4.2 Financial liabilities designated at fair value through profit or loss
    • 4.4.3 Financial assets designated as measured at fair value through profit or loss
    • 4.4.4 Investments in equity instruments designated at fair value through other comprehensive income
    • 4.4.5 Reclassification
    • 4.4.6 Collateral
    • 4.4.7 Compound financial instruments with multiple embedded derivatives
    • 4.4.8 Defaults and breaches ...