This fourth edition of the Applying IFRS includes updates for synthetic LIBOR, transitions by clearing houses, the end of Phase 1 and additional disclosures.
The effective date for the Phase 2 Amendments is 1 January 2021, early adoption is permitted.
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EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
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