Page 195 - SBR Integrated Workbook STUDENT S18-J19

Financial instruments

Disclosure

9.1 Disclosure requirements

IFRS 7 Financial Instruments: Disclosures requires entities to prepare disclosures
that enable users to evaluate:

 The significance of financial instruments for an entity’s financial position and
performance

 The nature and extent of risks arising from financial instruments, and how these
are managed.

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