ASCG comments on ED/2019/3

The ASCG today sent it's comment letter on the IASB draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3) to the IASB. Read more

IBOR Reform: IASB publishes amendments to IFRS 9, IAS 39 and IFRS 7

On 26 September 2019, the IASB published amendments to IFRS 9, IAS 39 and IFRS 7, thus completed the first phase of its project IBOR Reform and its Effects on Financial Reporting. The amendments address accounting issues prior to the change to alternative benchmark interest rates and shall avoid discontinuation of hedge accounting. Read more

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