The International Accounting Standards Board (IASB) has completed its amendments to IFRS to facilitate interbank offered Rates (IBOR) Reform. The examples in this video describe the application of the reliefs to examples of a fair value hedge and a cash flow hedge as financial instruments transition to replacement benchmark interest rates.
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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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