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

Published on: 09 Apr 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. This IFRS fokussiert discusses the proposed amendments.


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