16. January 2020
The European Union has published the Commission Regulation (EC) No 2020/34 of 15 January 2020 amending Regulation (EC) No 1226/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council in the Official Journal 16 January 2020.
With this Regulation the Interest Rate Benchmark Reform are adopted. The following standards are changed:
IFRS 9 Financial Instruments
IAS 39 Financial Instruments: Recognition and Measurement
IFRS 7 Financial Instruments: Disclosures