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IBOR reform: Potential accounting implications

IBOR reform: Potential accounting implications

The IASB finalized its amendments to IFRS to help preparers transition to new benchmark interest rates.

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January 1, 2021 was the mandatory effective date of the final amendments to International Financial Reporting Standards (IFRS) that address issues related to transitioning to new benchmark interest rates.

IBOR reform: Potential accounting implications, examines what these amendments could mean for a company that applies IFRS 9.

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