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Final stage

In March 2020, the International Accounting Standards Board (Board) issued IFRS Taxonomy Update 2019—Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7). This Update includes IFRS Taxonomy elements to reflect the disclosure requirements introduced by the Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7), issued by the Board in September 2019.

The new elements will enable users of financial statements reported electronically to understand how the uncertainty arising from interest rate benchmark reform affects an entity’s hedging relationships.

The IFRS Taxonomy 2020 incorporates the changes resulting from this Update. The XBRL files and supporting materials are available on the IFRS Taxonomy 2020 page.

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