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IBOR Reform: the IASB’s Proposals

IBOR Reform: the IASB’s Proposals

In December 2018, the International Accounting Standards Board (IASB or the Board) added a project to assess the effects of Interbank Offered Rates (IBOR) reform on financial reporting. The project has two phases: the first focuses on issues leading up to IBOR reform. The IASB plans to issue an Exposure Draft in April or May, with an accelerated comment period, which would allow for final amendments to be published in late 2019. The second phase will focus on issues arising…

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