Objective

1-2

Scope

3-5

Classes of financial instruments and level of disclosure

6

Significance of financial instruments for financial position and performance

7-30

Balance sheet

8-19

Categories of financial assets and financial liabilities

8

Financial assets or fanancial liabilities at fair value through profit or loss

9-11

Reclassification  

12

Derecognition

13

Collateral

14-15

Allowance account for credit losses

16

Compound financial instruments with multiple embedded derivatives

17

Defaults and breaches

18-19

Income statement and equity

20

Items of income, expense, gains or losses

20

Other disclosures

21-26

Accounting policies

21

Hedge Accounting

22-24

Fair value

25-30

Nature and extent of risks arising from financial instruments

31-42

Qualitative disclosures

33

Quantitative disclosures

34-42

Credit risik

36-38

Liquidity risk

39

Market risk

40-42

Effective date and transition

43-44

Withdrawal of IAS 30

45

Appendix A (defined terms)

A

Appendix B (Application guidance)

B1-B28

Appendix C (Amendments to Other Pronouncements) Content not shown

Appendix D

D