IFRS Taxonomy 2020 - Update 2: Interest Rate Benchmark Reform - Phase 2

Topic area:
Status: 03.01.2021 |
Archiviert
Key words:
IFRS, Sustainable Finance / ESG, Benchmarks
Initiative
Official name
IFRS Taxonomy 2020 - Interest Rate Benchmark Reform—Phase 2: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
27.08.2020
Doc. code
Summary
Status
Status

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Current version
Final version
17.12.2020
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
IFRS Taxonomy 2020 (non-binding, INT)
Interest Rate Benchmark Reform 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) (non-binding, INT)
IFRS Accounting Taxonomy 2021 (non-binding, INT)

Source: IASB, IFRS Taxonomy 2020 - Interest Rate Benchmark Reform—Phase 2: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16, 2020