LIBOR Reform - Key Changes in IFRS 9, IAS 39 and IFRS 7

Prateek Mankad , Last updated: 05 October 2020  
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It is estimated that currently, USD350 trillion worth of financial contracts, largely derivatives, use LIBOR as an Inter-Bank Offer Rate (IBOR). By the end of 2021, LIBOR will be replaced by new risk-free rates as the benchmark rates. From an accounting standpoint, in order to facilitate the tran

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Prateek Mankad
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