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IFRS 7 Amendments: Improving Disclosure About Financial Instruments


As part of its response to the credit crisis, the IASB undertook the improvement of IFRS 7 by introducing a fair value hierarchy and by enhancing the liquidity risk disclosure.

EFRAG published its final comment to the IFRS 7 Amendments on 15 December 2008 and its endorsement advice on 27 May 2009.

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