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.
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IBOR reform - the IASB’s proposals part 2
The IASB progressed work on IAS 39 and IFRS 9 to allow hedge accounting to continue, despite the uncertainty in transition from IBOR to RFRs.
At the March 2019 meeting, the IASB tentatively decided to make a number of changes to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 9 Financial instrument. The Board plans to publish an Exposure Draft for the first phase of its two phase project in April or May 2019, with a 45-day comment period. The final amendments are expected to be published by the end of 2019.