Skandinaviska Enskilda Banken

Financial instruments offset disclosures: an emerging issue under IFRS

This report considers company disclosures in relation to the offsetting of financial assets and financial liabilities following adoption of an amendment to IFRS 7 “Financial instruments: disclosures”. It covers the disclosure of financial assets and financial liabilities that are eligible for offsetting under IAS 32 “Financial instruments: presentation” plus disclosure of those subject to master netting arrangements or similar agreements for which offsetting is not permitted.   

Financial instruments - Skandinavsika Enskilden Banken AB

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Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8355 Banks