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Gary Kabureck
Jianqiao Lu
Darrel Scott
Thomas Scott
Chungwoo Suh
Rika Suzuki
Ann Tarca
Mary TokarIFRS 9
A548 © IFRS Foundation
Approval by the Board of Interest Rate Benchmark Reform—
Phase 2 issued in August 2020
Interest Rate Benchmark Reform—Phase 2 , which amended IFRS 9, IAS 39, IFRS 7, IFRS 4 and
IFRS 16, was approved for issue by 12 of 13 members of the International Accounting
Standards Board (Board). Mr Gast abstained in view of his recent appointment to the
Board.
Hans Hoogervorst Chairman
Suzanne Lloyd Vice-Chair
Nick Anderson
Tadeu Cendon
Martin Edelmann
Françoise Flores
Zach Gast
Jianqiao Lu
Darrel Scott
Thomas Scott
Rika Suzuki
Ann Tarca
Mary TokarIFRS 9
© IFRS Foundation A549