Disclosure and presentation

Disclosure 
Risk Management Policies 
The entity should describe its financial risk management objectives and policies 
(para 50). 
Financial Asset Disclosures 
Financial Liability Disclosures 
Financial Assets 
Disclose individually, or 
in appropriate groupings, 
the carrying amount and 
fair value of financial 
assets carried at an 
amount in excess of their 
fair value, and the reasons 
for so doing
(para 95) 
For each class, disclose 
information about:
 The extent and nature 
of the instrument and 
the accounting policies 
and methods adopted
(para 54) 
 Interest rate risk 
exposure 
(para 63) 
 Credit risk exposure
(para 73) 
 Fair value, where 
practicable, otherwise 
disclose principle 
characteristics of the 
underlying instrument 
(para 84) 
For financial assets 
accounted for as a hedge 
of risks associated with 
anticipated future 
transactions, disclose: 
 
A description of the 
transaction and 
hedging instruments 
 
The amount of any 
deferred or 
unrecognized 
gain/loss and the 
expected timing of 
revenue/expense 
recognition
(para 98) 
Financial Liabilities 
For each class, disclose information 
about:
 The extent and nature of the 
instrument and the accounting 
policies and methods adopted 
(para 54) 
 Interest rate risk exposure 
(para 63) 
 Fair value, where practicable, 
otherwise disclose principal 
characteristics of the underlying 
instrument
(para 84) 
For financial liabilities accounted for 
as a hedge of risks associated with 
anticipated future transactions, 
disclose: 
 A description of the transaction 
and hedging instruments 
 The amount of any deferred or 
unrecognized gain/loss and the 
expected timing of 
revenue/expense recognition 
(para 98) 

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FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION 
IPSAS 15 IMPLEMENTATION GUIDANCE 
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PUBLIC
SEC
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