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The International Accounting Standards Board (Board) published for public comment IFRS Taxonomy 2020—Proposed Update 3 Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16).

This proposed update includes IFRS Taxonomy elements to reflect the new disclosure requirements introduced by the amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16, issued by the Board in August 2020.

The IFRS Taxonomy 2020—Proposed Update 3 is available below. The comment letter period is open until 28 September 2020.

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