IFRS fokussiert — Änderungen an IFRS 9, IAS 39 und weiteren IFRS hinsichtlich der Auswirkungen der IBOR-Reform (Phase 2)

Published on: 27 Aug 2020

On 27 August 2020, the International Accounting Standards Board (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. This IFRS fokussiert discusses the amendments.


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