The International Accounting Standards Board has issued a new international financial reporting standard titled, "Financial Instruments: Disclosures," as well as an amendment to its "Presentation of Financial Statements" discussing capital disclosures.
The new standard (IFRS No. 7) introduces requirements to improve the information on financial instruments that is given in entities' financial statements, and the amendment (IAS No. 1) introduces requirements for disclosures about an entity's capital.
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