{"id":1552,"date":"2020-12-23T13:43:14","date_gmt":"2020-12-23T05:43:14","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1552"},"modified":"2021-01-28T13:54:13","modified_gmt":"2021-01-28T05:54:13","slug":"ifrs-taxonomy-update-interest-rate-benchmark-reform-phase-2","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2020\/12\/23\/ifrs-taxonomy-update-interest-rate-benchmark-reform-phase-2\/","title":{"rendered":"IFRS Taxonomy Update\u2014Interest Rate Benchmark Reform\u2014Phase 2"},"content":{"rendered":"\n<p> In December 2020, the International Accounting Standards Board (Board) issued IFRS Taxonomy 2020\u2014Update 2 <em>Interest Rate Benchmark Reform\u2014Phase 2<\/em>. <\/p>\n\n\n\n<p>This Update includes IFRS Taxonomy elements to reflect the new disclosure requirements introduced by <em>Interest Rate Benchmark Reform\u2014Phase 2<\/em>, which amended IFRS 9 <em>Financial Instruments<\/em>, IAS 39 <em>Financial Instruments: Recognition and Measurement<\/em>, IFRS 7 <em>Financial Instruments: Disclosures<\/em>, IFRS 4 <em>Insurance Contracts<\/em> and IFRS 16 <em>Leases<\/em>, issued by the International Accounting Standards Board (IASB) in August 2020. <\/p>\n\n\n\n<p>The\n Taxonomy update includes IFRS Taxonomy elements to explain the IASB\u2019s \nnew disclosure requirements introduced by the amendments issued in \nAugust 2020.<\/p>\n\n\n\n<p>Source: <em>IFRS [media release], 17 December 2020, accessed 21 December 2020<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In December 2020, the International Accounting Standards Board (Board) issued IFRS Taxonomy 2020\u2014Update 2 Interest Rate Benchmark Reform\u2014Phase 2. This Update includes IFRS Taxonomy elements to reflect the new disclosure requirements introduced by Interest Rate Benchmark Reform\u2014Phase 2, which amended IFRS 9 Financial Instruments, IAS 39 Financial Instruments: Recognition and Measurement, IFRS 7 Financial Instruments: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-1552","post","type-post","status-publish","format-standard","hentry","category-accounting","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1552"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1552\/revisions"}],"predecessor-version":[{"id":1554,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1552\/revisions\/1554"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1552"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}