The International Accounting Standards Board (IASB) has published Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7), in response to the ongoing reform of interest rate benchmarks around the world The amendments aim to provide relief for hedging relationships
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[PDF] Interest Rate Benchmark Reform – Phase II - Deloitte
The International Accounting Standards Board (“IASB”) published Interest Rate Benchmark Reform Amendments to IFRS 9, IAS 39 and IFRS 7 representing the finalisation of Phase II of the project on 27 August 2020 to address issues that might affect financial reporting when an existing interest rate benchmark is replaced
[PDF] Interest Rate Benchmark Reform - IFRSorg
Interest rate benchmark reform could affect the market structure and, consequently, affect the assessment of whether non-contractually specified risk components are separately identifiable
[PDF] IASB issues Interest Rate Benchmark Reform - Grant Thornton
The International Accounting Standards Board (IASB) has published Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7), in response to the ongoing reform of interest rate benchmarks around the world The amendments aim to provide relief for hedging relationships
[PDF] How does IASBs amendments to IFRS 9 IAS 39 and IFRS 7 - PwC
Recognition and Measurement(*) and IFRS 7 Financial Instruments: Disclosures - Interest Rate Benchmark Reform Effective date Annual periods beginning on
[PDF] Interest Rate Benchmark Reform FIWG Discussion – for - EFRAG
14 sept 2020 · 7, IFRS 4 and IFRS 16) and the final amendments (Interest Rate Benchmark Reform—Phase 2 Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4
[PDF] Interest Rate Benchmark Reform— Phase 2 - EFRAG
16 août 2020 · IFRS® Standards August 2020 Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform— Phase 2
[PDF] IFRS in Focus IASB issues Interest Rate Benchmark Reform—Phase 2
The amendments are titled Interest Rate Benchmark Reform—Phase 2 ( Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) This is the second part of
[PDF] IFRS in Focus IASB proposes Interest Rate Benchmark Reform
Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) ( the 'ED') that has been published by the International Accounting Standards
[PDF] IFRS/HKFRS News - PwC China
IFRS 7 – interest rate benchmark reform What is the issue? Following the financial crisis, the replacement of benchmark interest rates such as LIBOR and other
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