IBOR reform

IBOR reform and financial reporting under IFRS

Following the financial crisis, the replacement of benchmark interest rates such as LIBOR and other interbank offered rates (‘IBORs’) has become a priority for global regulators. Many uncertainties remain but the roadmap to replacement is becoming clearer.

This page focuses on the implications of IBOR reform for financial reporting under IFRS. For further information on other aspects of IBOR replacement, visit our LIBOR reference rate and reform insights page.

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Marie Kling

Marie Kling

Global IFRS Financial Leader, PwC United States

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