Interest Rate Benchmark Reform 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
Initiative
Official name
Interest Rate Benchmark Reform—Phase 2
Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16
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
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
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)
Source: IASB, ED/2020/1, 2020