Recommendation on endorsement of IFRS amendments regarding the Interest Rate Benchmark Reform 2

Topic area:
Status: 24.09.2020 |
Archived
Key words:
IFRS, Benchmarks
Initiative
Official name
EFRAG’s Letter to the European Commission Regarding Endorsement of the Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
Type
Recommendation
Level 3 / Other
Initiator
EFRAG
Submitted
27.08.2020
Doc. code
-
Summary
Status
Status

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Current version
Final version
14.09.2020
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 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) (non-binding, INT)

Source: EFRAG, EFRAG’s Letter to the European Commission Regarding Endorsement of the Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16), 2020