IFRS fokussiert — Angaben zu Finanzinstrumenten zu den Auswirkungen der Referenzzins-Reform (IBOR Phase 1 und 2)
Published on:
07 Dec 2020
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The Interest Rate Benchmark Reform amendments to IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement were issued in two phases and both introduced new disclosures to IFRS 7 Financial Instruments: Disclosures. Phase 2 of the Interest Rate Benchmark Reform amendments also introduced changes to IFRS 4 Insurance Contracts and IFRS 16 Leases, which are also accompanied by additional disclosure requirements in IFRS 7.
This German-language publication looks at the financial instrument disclosures introduced by Phase 1 and Phase 2 of the project.
