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IASB issues Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)

The IASB has published “Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)”, which amends some specific hedge accounting requirements to provide relief from potential effects of the uncertainty caused by the IBOR reform.
The amendments come into effect from 1 January 2020 but companies may choose to apply them earlier.

For further information, please refer to the IASB website.

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