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Báo cáo tài chính quốc tế 7

Financial Instruments: Disclosures
This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions was issued by the International Accounting Standards Committee in August 1990. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In August 2005 the IASB issued IFRS 7 Financial Instruments: Disclosures, which replaced IAS 30. IFRS 7 and its accompanying documents have been amended by the following IFRSs: • • • Amendments to IAS 39 and IFRS 4—Financial Guarantee Contracts (issued August 2005) IAS 1 Presentation of Financial Statements (as revised in September 2007) IFRS 3 Business Combinations (as revised in January 2008)

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68 p tailieu_pdu 17/01/2012 101 1

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