IFRS für die Praxis: Leitfaden zur Anwendung der Änderungen an IFRS 9, IAS 39, IFRS 7, IFRS 4 und IFRS 16 (zweite Phase des Projekts zur IBOR-Reform)
Diese Publikation dient als Hilfestellung zur Anwendung der Änderungen der Phase 2 auf verschiedene Verträge und Sicherungsbeziehungen, einschließlich der Interaktion mit den durch Phase 1 des Projekts gewährten Erleichterungen für das Hedge Accounting.
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