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International reporting: financial instruments and inter-bank rates

In July’s international accounting updates, Jeroen Van Doorsselaere considers what investors want from the financial instruments accounting standards and analyses feedback on proposals for the transition from IBOR to alternative reference rates

Looking back on the implementations of IFRS 7 Financial Instruments: Disclosures and IFRS 9 Financial Instruments, it is fair to say that financial services firms were the most deeply impacted given the emphasis on financial instruments. With this in mind, the International Accounting Standards Board (IASB) recently held a webinar that focuses on what investors can get out of the disclosures that such firms must now complete.

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