Reference rate reform

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Accounting guide , PwC US

Don’t miss our updated guide on accounting for reference rate reform.

This guide was fully updated in October 2020.

Figuring out the impact of reference rate reform, including the phase out of LIBOR, could be daunting. And the FASB’s guidance providing relief from some of the accounting implications may impact contracts under a host of different accounting standards. Our updated Reference rate reform guide will help you navigate how to apply the FASB’s relief to a variety of contract modifications and hedging relationships. This guide also addresses the presentation and disclosure requirements, as well as the effective date and transition for the FASB’s relief standard.

This guide was fully updated in October 2020.

Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Reference rate reform
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

Also, listen to our latest podcast episode on LIBOR

Contact us

Tom Barbieri

Tom Barbieri

Deputy Chief Accountant, National Professional Services Group, PwC US

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