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Deloitte comment letter on ED/2011/3 'Mandatory Effective Date of IFRS 9'

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Comment deadline for comments on the FRC's draft UK Endorsement Criteria Assessment on the IBOR Phase 2 Amendments
28 Sep 2020
The Financial Reporting Council (FRC) has published a draft UK Endorsement Criteria Assessment on the International Accounting Standards Board's (IASB’s) amendment ‘Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)’ (the Amendments). Comments are requested by 28 September 2020.
Effective date of IBOR reform Phase 2 amendments
01 Jan 2021
On 27 August 2020, the IASB issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. The amendments are effective for annual periods beginning on or after 1 January 2021.
Comment deadline: Proposed Taxonomy Update regarding IBOR 2 amendments
28 Sep 2020
On 27 August 2020, the IASB published 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'. Concurrently, the IASB also published a proposed Taxonomy Update to reflect these amendments. Comments on the proposed Taxonomy Update are requested by 28 September 2020.
Comment deadline: Proposed Taxonomy Update regarding IFRS 17/IFRS 4 and IAS 16
14 Sep 2020
On 16 July, the IASB published PTU/2020/2 'IFRS Taxonomy 2020 — 'Amendments to IFRS 17', 'Extension of the Temporary Exemption from Applying IFRS 9' and 'Property, Plant and Equipment — Proceeds before Intended Use''. Comments are requested by 14 September 2020.
ICAEW IFRS update webinar
18 Jun 2020
The Institute of Chartered Accountants in England and Wales (ICAEW) will be hosting a webinar on latest developments in IFRS Standards.
Effective date of 2018-2020 annual improvements cycle
01 Jan 2022
On 14 May 2020, the IASB issued 'Annual Improvements to IFRS Standards 2018–2020'. The pronouncement contains amendments to four International Financial Reporting Standards (IFRSs) as result of the IASB's annual improvements project. The amendments are effective for annual reporting periods beginning on or after 1 January 2022.
Comment deadline: IBOR reform phase 2
25 May 2020
On 9 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Interest Rate Benchmark Reform — Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' that contains proposed amendments that would address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. Comments are requested by 25 May 2020.
Comment deadline on proposed IFRS Taxonomy update
13 Dec 2019
On 14 October 2019, the IFRS Foundation published 'IFRS Taxonomy 2019 — Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)'. Comments are requested by 13 December 2019.
Comment deadline for EFRAG draft endorsement advice on amendments to the interest rate benchmark reform
10 Oct 2019
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement advice letter and a separate invitation to comment relating to the use in the European Union (EU) of Interest Rate Benchmark Reform (amendments to IFRS 9, IAS 39 and IFRS 7) (“the Amendments”). Comments are requested by 10 October 2019.
Effective date of IBOR reform Phase 1 amendments
01 Jan 2020
On 26 September 2019, the IASB issued 'Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)' as a first reaction to the potential effects the IBOR reform could have on financial reporting. The amendments are effective for annual reporting periods beginning on or after 1 January 2020.

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