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Thinking Allowed — IBOR replacement

Published on: 04 Dec 2018

With significant changes to key interbank offered rates (IBORs) on the horizon, entities are beginning to plan for the transition, which in some jurisdictions will happen as soon as 2020. The move away from IBORs will impact risk management, financial reporting and other systems, processes and controls which needs to be understood so that appropriate action can be taken to mitigate any negative consequences.

This publication provides a brief status update on IBOR replacement in some different jurisdictions but primarily focuses on some of the potential accounting consequences of the proposed IBOR replacement under IFRS Standards.


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