Interest Rate Benchmark Reform 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)

Topic area:
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Key words:
IFRS, Benchmarks
Initiative
Official name
Interest Rate Benchmark Reform—Phase 2
Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
09.04.2020
Doc. code
ED/2020/1
Summary
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Status
Status

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Current version
Final version
27.08.2020
Next step
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Entry into force and application
Entry into force

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Application date

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Scope
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Relevant for

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Associated initiatives

Source: IASB, ED/2020/1, 2020