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IBOR Reform and the Effects on Financial Reporting – International Accounting Standards Board

Date recorded:

On December 12, 2018, the Board discussed the staff research findings on the IBOR Reform and its Effects on Financial Reporting project. The Board decided: (i) to add the IBOR Reform and its Effects on Financial Reporting project to the Board’s standard-setting program; and (ii) that the IBOR Reform and its Effects on Financial Reporting project will prioritize the analysis of accounting issues affecting financial reporting leading up to IBOR reform. The project will then focus on issues that affect financial reporting when IBOR reform is enacted. The Board will discuss the issues affecting financial reporting leading up to IBOR reform at future Board meetings.

Review the IASB Update and podcast on the Board's Web site.

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