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IFRS − Interest Rate Benchmark Reform − October 2019 Newsletter

We begin this third edition of 2019 by considering the amendments issued by the International Accounting Standards Board (IASB) Interest Rate Benchmark Reform (amendments to IFRS 9 Financial Instruments, IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures).

We then look at the current IASB Exposure Drafts that are out for comment and move on to IFRS related news at Grant Thornton and other news.

We conclude with a summary of the implementation dates of recently issued standards.

A list of the documents currently out for comment by the IASB and their respective comment deadlines is available at

We are currently finalizing a new publication strategy for 2020 and, as a result, some of our publications will change in the upcoming months. Watch this space!

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