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IFRS 9: Amendments proposed for Interest Rate Benchmark Reforms

May 15, 2019
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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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