(IFRS) for Small and Medium-sized Entities (SMEs)

IFRS FOR SMES – JULY 2009(c)whether the breach or default was remedied, or the terms of the loanspayable were renegotiated, before the financial statements were authorisedfor issue.Items of income, expense, gains or losses11.48 An entity shall disclose the following items of income, expense, gains or losses:(a)income, expense, gains or losses, including changes in fair value,recognised on:(i)(ii)(iii)(iv)financial assets measured at fair value through profit or loss.financial liabilities measured at fair value through profit or loss.financial assets measured at amortised cost.financial liabilities measured at amortised cost.(b)(c)total interest income and total interest expense (calculated using theeffective interest method) for financial assets or financial liabilities thatare not measured at fair value through profit or loss.the amount of any impairment loss for each class of financial asset.68 © IASCF