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IASB issues Interest Rate Benchmark Reform—Phase 2

The IASB has issued amendments to IFRS Standards to assist companies in providing useful information to investors about the effects of interest rate benchmark reform on financial statements.

The document “Interest Rate Benchmark Reform—Phase 2″ amends the following Standards:
- IFRS 9 Financial Instruments;
- IAS 39 Financial Instruments: Recognition and Measurement;
- IFRS 7 Financial Instruments: Disclosures;
- IFRS 4 Insurance Contracts; and
- IFRS 16 Leases.

For further information, please refer to the IASB website

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