IASB publishes exposure draft on Interest rate benchmark reform - Phase 2

IASB publishes exposure draft on Interest rate benchmark reform - Phase 2

Publication date: 15 Apr 2020

Detailed guidance

detailed guidance
This exposure draft 'Interest rate benchmark reform - Phase 2' includes proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. The amendments aim to address issues affecting financial statements when changes are made to contractual cash flows and hedging relationships as a result of the reform. Comments are due by 25 May 2020.
 
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