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Applying IFRS - IBOR reform (Updated May 2021)
The IASB has completed its amendments to IFRS to address the accounting issues posed by IBOR reform.
This third edition of the Applying IFRS provides an overview of the reliefs and further material on the additional disclosures required, and the key considerations for entities, including more worked examples, as they implement the requirements.
The effective date for the Phase 2 Amendments is 1 January 2021, early adoption is permitted.