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IFRS Video: Applying IFRS - IBOR reform - Year-end considerations
This video considers the accounting for the latest IBOR reform developments, as entities transition their exposures to risk free rates.
David Bradbery and Tony Clifford run through a worked example illustrating,
- The end of uncertainty and when the phase 1 reliefs end,
- How and when the phase 2 reliefs are applied including when the hedging documentation and effective interest rate should be updated,
- The phase 1 and phase 2 disclosures.
The video accompanies Applying IFRS – IBOR Reform (Updated December 2021)