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

Date recorded:

At its meeting on August 28, 2019, the Board met and redeliberated the proposed amendments to IAS 39 and IFRS 9. The Board made tentative decisions in respect of each of the issues and agreed that the amendments to IAS 39 and IFRS 9 should not be re-exposed. All Board members confirmed they were satisfied the Board has complied with the applicable due process and has undertaken sufficient consultation and analysis to begin the balloting process for the amendments to IAS 39 and IFRS 9.

No Board members indicated they intend to dissent from the issuance of amendments to IAS 39 and IFRS 9.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.