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GASB proposes guidance on the replacement of IBOR

  • GASB document Image

Sep 26, 2019

The GASB has issued an exposure draft (ED), “Replacement of Interbank Offered Rates,” to address “the accounting and financial reporting effects that result from the replacement of IBORs with other reference rates in order to preserve the relevance, reliability, consistency, and comparability of reported information.”

Com­ments on the ED are due by November 27, 2019. For more in­for­ma­tion, see the press release and ED on the GASB’s Web site.

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