The new disclosures requirements should be applied for annual periods beginning on or after 1 January 2007; earlier application is encouraged. They apply to all entities. However, the extent of disclosure required will reflect the entity’s use of financial instruments. Entities that make more use of financial instruments and have greater associated exposure to risk will need to give more disclosures. Disclosing risk ‘through eyes of management’ IFRS 7 requires quantitative and qualitative disclosures about an entity’s exposure to credit risk, liquidity risk and market risk arising from its use of financial instruments.
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