[Demo] IFRS 7 – Financial Instruments: Disclosures

IFRS 7 applies to contracts to buy or sell a non-financial item that are outside the scope of IFRS 9.

Which of the following shall an entity disclose in case it holds collateral and is permitted to sell or repledge the collateral in the absence of default by the owner of the collateral?

Which of the following shall an entity disclose for loans payable recognised at the end of the reporting period?

In disclosing fair values, an entity shall group financial assets and financial liabilities into classes, but __________.