Go to main content
Go to main navigation
Go to page search
Go to page footer
Contact us
Sign Up
Sign in
Search
Go
Search
Go
Standards
Standards
Auditing and assurance standards
Accounting standards
Climate standards
Recently issued
Consultations
Submissions
About us
About us
Our People
Accountability documents
Our strategic framework
Governance
Careers
Events
News
News
Climate Alert
XRB Update
Other updates
Speeches
Audit and Assurance Alert
Accounting Alert
Board meetings
Board meetings
Accounting Standards Board Meetings
Sustainability Reporting Board Meetings
Auditing and Assurance Standards Board Meetings
Contact us
Sign Up
Sign in
Home
Standards
Accounting standards
Public sector standards
Standards list
PBE Interest Rate Benchmark Reform
PBE Interest Rate Benchmark Reform
PBE Interest Rate Benchmark Reform—Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)
Date of issue
: Nov 2020
Download
Standards
Auditing and assurance standards
Accounting standards
Reporting made simple
For-profit standards
Not-for-profit standards
Accounting Standards Framework
Public sector standards
Tier 1 and 2
Tier 3 public sector reporting requirements
Tier 4 public sector reporting requirements
Conceptual Frameworks
Glossary
Archived standards
Support and resources
Incorporated Societies
IFRS Interpretations Committee
Climate standards
Recently issued
Last Updated:
12 November 2020