Amendments to IFRS Taxonomy in response to IBOR reform

Topic area:
Status: 19.04.2020 |
Archived
Key words:
IFRS, Sustainable Finance / ESG, Benchmarks
Initiative
Official name
IFRS Taxonomy 2019 - Interest Rate Benchmark ReformAmendments to IFRS 9, IAS 39 and IFRS 7
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
14.10.2019
Doc. code
Summary
Status
Status

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Current version
Final version
01.03.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Interest Rate Benchmark Reform (Amendments to IFRS 9. IAS 39 and IFRS 7) (non-binding, INT)
IFRS 9 - Financial Instruments (non-binding, INT)
IFRS 7: Financial Instruments: Disclosures (non-binding, INT)
Interest Rate Benchmark Reform 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) (non-binding, INT)

Source: IASB, IFRS Taxonomy 2019 - Interest Rate Benchmark ReformAmendments to IFRS 9, IAS 39 and IFRS 7, 2020