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.
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.