Practical guide to phase 1 amendments IFRS 9, IAS 39 and IFRS 7 for IBOR reform - PwC In depth

Practical guide to phase 1 amendments IFRS 9, IAS 39 and IFRS 7 for IBOR reform - PwC In depth

Publication date: 15 Nov 2019

Practical insights

practical insights 2019

The IASB has embarked on a two-phase project to consider what, if any, reliefs to give from the effects of IBOR reform. For Phase 1, the IASB has issued amendments to IFRS 9, IAS 39 and IFRS 7 that provide temporary relief from applying specific hedge accounting requirements to hedging relationships directly affected by IBOR reform.

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