Proposed IFRS Taxonomy Update 2020 and comment letters—Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)

 

The International Accounting Standards Board (Board) published for public comment IFRS Taxonomy 2020—Proposed Update 3 Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16).

This proposed update includes IFRS Taxonomy elements to reflect the new disclosure requirements introduced by the amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16, issued by the Board in August 2020.

The IFRS Taxonomy 2020—Proposed Update 3 is available below. The comment letter period is open until 28 September 2020.


 

Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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