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IFRS 7Financial Instruments: Disclosures

IFRS 7Chapter 7Lesson 1

Liquidity risk: maturity analysis and supplier finance

Step 1 of 6Learning objectives

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The maturity analysis shows when cash will go out, in undiscounted contractual flows; access to supplier finance is a factor to consider in describing liquidity risk management.

40 minNot started

Learning objectives

  • Explain that the maturity analysis covers undiscounted contractual flows, separately for non-derivatives and derivatives.
  • Calculate the totals by band and the difference between flows and carrying amount.
  • Analyse a supplier finance arrangement to judge liquidity risk concentration.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IFRS 7 — Financial Instruments: Disclosures

  1. 1 · Not startedObjective, scope and classes of instruments0 / 1 lesson
  2. 2 · Not startedSignificance for financial position and performance0 / 2 lessons
  3. 3 · Not startedHedge accounting disclosures0 / 0 lessons
  4. 4 · Not startedFair value disclosures0 / 1 lesson
  5. 5 · Not startedNature and extent of risks0 / 1 lesson
  6. 6 · Not startedCredit risk disclosures0 / 2 lessons
  7. 7 · Not startedLiquidity risk and market risk0 / 2 lessons
  8. 8 · Not startedTransfers of financial assets0 / 1 lesson
  9. 9 · Not startedLinks with other standards, recent amendments and developments0 / 1 lesson