Interest Rate Benchmark Reform (Amendments to IFRS 9. IAS 39 and IFRS 7)

Topic area:
Status: 09.10.2019 |
Archiviert
Key words:
IFRS, Benchmarks
Initiative
Official name
Interest Rate Benchmark Reform - Amendments to IFRS 9, IAS 39 and IFRS 7
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
03.05.2019
Doc. code
-
Summary
Status
Status

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Current version
Final version
26.09.2019
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
Changes von IAS 39, IFRS 7 and 9 due to the IBOR reform (binding, Amendment, EU)
Level 2
–
Level 3 / Other
IFRS 9 (non-binding, INT)
AQR manual (binding, EU)
IFRS 7: Financial Instruments: Disclosures (non-binding, INT)
Amendments to IFRS Taxonomy in response to IBOR reform (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 Taxonomy 2020 (non-binding, INT)
Comment Letter on the IASB's proposed amendments on IFRS 9 and IAS 39 (non-binding, EU)

Source: IASB, Interest Rate Benchmark Reform - Amendments to IFRS 9, IAS 39 and IFRS 7, 2019