Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) - (14-05-2019)
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In this Exposure Draft, the International Accounting Standards Board (Board) modifies specific hedge accounting requirements so that entities would apply those hedge accounting requirements assuming as if the interest rate benchmark on which the hedged cash flows and cash flows of the hedging instrument are based is not altered as a result of interest rate benchmark reform.
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