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IFRS video: Applying the IBOR reform amendments in practice (Nov 2020)
EY professionals take you through examples of a fair value hedge and a cash flow hedge that apply the IASB’s IBOR Reform phase 2 amendments.
The International Accounting Standards Board (IASB) has completed its amendments to IFRS to facilitate interbank offered Rates (IBOR) Reform. The examples in this video describe the application of the reliefs to examples of a fair value hedge and a cash flow hedge as financial instruments transition to replacement benchmark interest rates.