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Need to know — Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39

Published on: 14 May 2019

This Need to know addresses the proposed amendments to IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement set out in Exposure Draft ED/2019/1 Interest Rate Benchmark (Proposed amendments to IFRS 9 and IAS 39) (the ‘ED’) that was published by the IASB in May 2019.


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