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  3. IBOR Reform and its effects on financial reporting
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IBOR Reform and its effects on financial reporting

Completed
Phase 2 Endorsement consultation
Didier Andries
Galina Borisova

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Project
25.09.2020

EFRAG's Feedback Statement on its Comment Letter to the IASB's Exposure Draft ED/2020/1 Interest Rate Benchmark Reform - Phase 2

After having issued its final endorsement advice on 26 October EFRAG has finalised the steps in its due process and published its feedback...

  • Read more about EFRAG's Feedback Statement on its Comment Letter to the IASB's Exposure Draft ED/2020/1 Interest Rate Benchmark Reform - Phase 2
Project
10.09.2020

EFRAG's Endorsement Advice on Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)

​EFRAG has completed its due process regarding the IASB Amendments Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39...

  • Read more about EFRAG's Endorsement Advice on Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
Project
24.08.2020

EFRAG requests comments on its Draft Endorsement Advice on IBOR Phase 2 (amendments to IFRS 9, IAS 39, IFRS 7 and IFRS 16)

​EFRAG is consulting on its assessments of Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS...

  • Read more about EFRAG requests comments on its Draft Endorsement Advice on IBOR Phase 2 (amendments to IFRS 9, IAS 39, IFRS 7 and IFRS 16)
Project
25.05.2020

EFRAG has published its Final Comment Letter in response to the IASB's ED Interest Rate Benchmark Reform – Phase 2

EFRAG has published its Final Comment Letter​  in response to the IASB's Exposure Draft ED/2020/1 Interest Rate Benchmark Reform – Phase 2...

  • Read more about EFRAG has published its Final Comment Letter in response to the IASB's ED Interest Rate Benchmark Reform – Phase 2
Project
20.04.2020

EFRAG's draft comment letter on the IASB's ED/2020/1 Interest Rate Benchmark Reform - Phase 2 (proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)

​​​​EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2020/1 Interest Rate Benchmark Reform - Phase 2...

  • Read more about EFRAG's draft comment letter on the IASB's ED/2020/1 Interest Rate Benchmark Reform - Phase 2 (proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
Project
30.03.2020

EFRAG's pre-consultation document on the IASB's forthcoming ED on IBOR Phase 2

In order to allow for additional consultation time, EFRAG publishes a pre-consultation document, in anticipation of the IASB's forthcoming...

  • Read more about EFRAG's pre-consultation document on the IASB's forthcoming ED on IBOR Phase 2
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