2017/09/04 IFRS 9 disclosures for corporates 【詳細解説】
公表日: 2017年09月04日
jp 詳細解説(In depth)
IFRS 9 - Financial Instruments (‘IFRS 9’), effective for reporting periods commencing on or after 01 January 2018, brings in extensive new disclosure requirements. PwC’s ‘VALUE IFRS Plc: Illustrative IFRS consolidated financial statements December 2017’ publication includes examples of IFRS 9 disclosures within its Appendix E.
This In depth is designed for use by non-financial services entities and signposts for each type of financial instrument that an entity may hold, where an illustrative disclosure or further guidance may be found.
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