Global Standards for the world economy

Tuesday 07 April 2020

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Financial instruments

Exposure draft and comment letters - IFRS 7

Exposure draft and comment letters - IFRS 7


On 23 December 2008, the IASB published for public comment an Exposure Draft Investments in Debt Instruments (Proposed amendments to IFRS 7).

Published for public comment proposals to require entities to provide additional disclosures on all investments in debt instruments, other than those classified in the fair value through profit or loss category.

The proposals, in the form of proposed amendments to IFRS 7 Financial Instruments: Disclosures, would require an entity to state in tabular form the fair value, amortised cost and amount at which the investments are actually carried in the financial statements.

The amendments would also require an entity to also disclose the effect on profit or loss and equity if all debt instruments had been accounted for at fair value or at amortised cost.

Comment Letter deadline

The comment period for this project is now closed. View all the comment letters .

Read the Exposure Draft

Download now: English [PDF, 391 KB]

Download now: French [PDF, 106 KB]