IASB pubblica l’ED Interest Rate Benchmark Reform—Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

Lo IASB ha pubblicato in consultazione, alla luce della riforma sui tassi di interesse interbancari quale l’IBOR, proposte di modifica ai seguenti standard:
- IFRS 9 Financial Instruments;
- IAS 39 Financial Instruments: Recognition and Measurement;
- IFRS 7 Financial Instruments: Disclosures;
- IFRS 4 Insurance Contracts; e
- IFRS 16 Leases.

Il termine per rispondere all’Exposure draft “Interest Rate Benchmark Reform—Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16” è il 25 maggio 2020.