Other price risk: Difference between revisions
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imported>Doug Williamson (Added link to IFRS 7) |
imported>Doug Williamson (Added Fair value to see also and category added) |
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==See also== | ==See also== | ||
*[[IFRS 7]] | *[[IFRS 7]] | ||
*[[Fair value]] | |||
[[Category:Compliance_and_audit]] | |||
Revision as of 08:27, 29 July 2015
Financial reporting - financial instrument disclosures
IFRS 7 defines 'other price risk' - for the purposes of reporting under IFRS 7 - as the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer or by factors affecting all similar financial instruments traded in the market.
