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

Topic area:
Status: 04.09.2020 |
Archived
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
Status
Status

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Current version
Final version
27.08.2020
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
Endorsement of Interest Rate Benchmark Reform—Phase 2 (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Interest Rate Benchmark Reform (Amendments to IFRS 9. IAS 39 and IFRS 7) (non-binding, INT)
Amendments to IFRS Taxonomy in response to IBOR reform (non-binding, INT)
IFRS 9 - Financial Instruments (non-binding, INT)
IAS 17/IFRS 16 – leases (non-binding, INT)
IFRS Taxonomy 2020 - Update 2: Interest Rate Benchmark Reform - Phase 2 (non-binding, INT)
Recommendation on endorsement of IFRS amendments regarding the Interest Rate Benchmark Reform 2 (non-binding, EU)

Source: IASB, ED/2020/1, 2020