26. September 2019
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