On September 4, ISDA responded to the European Financial Reporting Advisory Group’s (EFRAG) invitation to provide feedback on its Interest Rate Benchmark Reform Assessment – Phase 2 (amendments to IFRS 9, IAS 39 and IFRS 7, IFRS 4 and IFRS 16).
The European Commission asked EFRAG to provide technical advice on the costs and benefits that would arise from the implementation of the International Accounting Standards Board’s interest rate benchmark reform amendments in the European Union and European Economic Area.
ISDA’s members agree with the EFRAG’s assessment that the IASB’s amendments are an improvement to the current rules and are not contrary to the principles and criteria for endorsement set out in Regulation (EC) No 1606/2002.
Documents (1) for ISDA Responds to EFRAG on Benchmark Reform
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