Endorsement of Interest Rate Benchmark Reform—Phase 2

Topic area:
Status: 15.01.2021 |
Archiviert
Key words:
IFRS, Benchmarks, Amendment
Initiative
Official name
COMMISSION REGULATION (EU) 2021/25 of 13 January 2021 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 and International Financial Reporting Standards 4, 7, 9 and 16
Type
Regulation
Level 1
Initiator
EU
Submitted
14.01.2021
Doc. code
2021/25
Summary
Status
Status

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Current version
Final version
13.01.2021
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 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) (non-binding, INT)
Recommendation on endorsement of IFRS amendments regarding the Interest Rate Benchmark Reform 2 (non-binding, EU)

Source: EU, 2021/25, 2021