{"id":540,"date":"2025-06-27T12:29:15","date_gmt":"2025-06-27T12:29:15","guid":{"rendered":"https:\/\/www.taxpartnersuk.com\/blog\/?p=540"},"modified":"2025-06-27T12:29:15","modified_gmt":"2025-06-27T12:29:15","slug":"amendments-to-ifrs-7","status":"publish","type":"post","link":"https:\/\/www.taxpartnersuk.com\/blog\/amendments-to-ifrs-7\/","title":{"rendered":"Amendments to IFRS 7"},"content":{"rendered":"<p>The International Accounting Standards Board (IASB) has issued amendments to IFRS 7 Financial Instruments: Disclosures.  The amendments seek to help users of financial statements improve their understanding of transfer transactions involving financial assets including possible effects of any risks remaining with the transferor entity after the transfer. Broadly aligning the disclosure requirements with that required by the US GAAP, the amendments require additional disclosures if a disproportionate amount of transfer transactions are undertaken around the end of a reporting period. The existing de-recognition model contained in IAS 39 Financial Instruments: Recognition and Measurement will be retained in the new standard IFRS 9 Financial Instruments that will replace IAS 39.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) has issued amendments to IFRS 7 Financial Instruments: Disclosures. The amendments seek to help users of financial statements improve their understanding of transfer transactions involving financial assets including possible effects of any risks remaining with the transferor entity after the transfer. Broadly aligning the disclosure requirements with that required [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-540","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amendments to IFRS 7 - Beyond Compliance: Technical &amp; Advisory Insights<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.taxpartnersuk.com\/blog\/amendments-to-ifrs-7\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amendments to IFRS 7 - Beyond Compliance: Technical &amp; Advisory Insights\" \/>\n<meta property=\"og:description\" content=\"The International Accounting Standards Board (IASB) has issued amendments to IFRS 7 Financial Instruments: Disclosures. 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