PBE IPSAS 30
Financial Instruments: Disclosures
Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.
Amendments
Some entities may have early adopted PBE IFRS 9 Financial Instruments or PBE IPSAS 41 Financial Instruments, both of which amend PBE IPSAS 30 Financial Instruments. The amendments are set out in the relevant standard.
PBE IFRS 9 Appendix D: Amendments to other Standards
PBE IPSAS 41 Appendix D: Amendments to other Standards
Previous versions
Related pages
- Accounting Standards
- Auditing and Assurance Standards
- Climate-related Disclosures
- Financial Reporting Strategy
- COVID-19 Reporting implications