IFRS Developments Issue 174 - IASB completes its IBOR reform programme

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EY Global IFRS

7 Sep 2020 PDF

On 27 August 2020, the IASB published Interest Rate Benchmark Reform – Phase 2, Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16.

In this publication, we summarise the amendments, highlight the main changes since the Exposure Draft and provide our views.