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IFRS 9: Amendments proposed for Interest Rate Benchmark Reforms

May 15, 2019
The International Accounting Standards Board (IASB) has proposed amendments to International Financial Reporting Standards (IFRS) 9, Financial Instruments and International Accounting Standards (IAS) 31, Financial Instruments: Recognition and Measurements. These proposed amendments are related to hedge accounting in case of interest rate benchmarks such as Interbank Offer Rates (IBORs) reform.
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