The IASB’s Exposure Draft Interest Rate Benchmark Reform – Phase 2, Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 (the ED) addresses the accounting issues which arise when financial instruments complete the transition from IBOR to nearly risk free rates.
The comment period ends on 25 May 2020.
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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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