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The International Accounting Standards Board (Board) published a proposed update to the IFRS Taxonomy 2019 for Interest Rate Benchmark Reform, which amended IFRS 9, IAS 39 and IFRS 7.

The Proposed IFRS Taxonomy Update includes IFRS Taxonomy elements to reflect the new disclosure requirements introduced by the amendments to IFRS 9, IAS 39 and IFRS 7, issued by the Board in September 2019.

The comment deadline was 13 December 2019.