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is it compulsary to disclose categories of financial instruments in ifrs for sme
in IAS 1 - Presentation of Financial Statements by

1 Answer

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Yes, It is required to be disclosed by SMEs also. Information must also be disclosed to enable users to evaluate the significance of financial instruments for financial position and performance e.g. the terms and conditions of long term debt, restrictions, repayment schedules etc.
by Level 4 Member (7.6k points)