EU endorses the IBOR amendments to IFRS 9, IAS 39 and IFRS 7

EU endorses the IBOR amendments to IFRS 9, IAS 39 and IFRS 7

Publication date: 20 Jan 2020

Must know

Must know
These amendments to IFRS 9, IAS 39 and IFRS 7 provide certain reliefs in connection with interest rate benchmark reform. The reliefs relate to hedge accounting and have the effect that IBOR reform should not generally cause hedge accounting to terminate. The amendments are effective 1 January 2020 for further details of the amendment see PwC In brief INT2019-11.   
 
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