Changes von IAS 39, IFRS 7 and 9 due to the IBOR reform

Topic area:
Status: 23.01.2020 |
Archived
Key words:
IFRS, Benchmarks, Amendment
Initiative
Official name
COMMISSION REGULATION (EU) 2020/34 of 15 January 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 39, International Financial Reporting Standards 7 and 9
Type
Regulation
Level 1
Initiator
EU
Submitted
26.09.2019
Doc. code
2020/34
Summary
Status
Status

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Current version
Final version
15.01.2020
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)
IAS 39 - Finanzinstrumente: Ansatz und Bewertung (non-binding, INT)

Source: EU, 2020/34, 2020