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 Exposure Drafts of Standards on Auditing for Limited Liability Partnerships
 One-Time Window for MEF 2023-24
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 ICAI invites suggestions for Pre-Budget Memorandum-2024

Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)
May, 15th 2019

Introduction

In this Exposure Draft, the International Accounting Standards Board (Board) modifies specific hedge accounting requirements so that entities would apply those hedge accounting requirements assuming as if the interest rate benchmark on which the hedged cash flows and cash flows of the hedging instrument are based is not altered as a result of interest rate benchmark reform. 

Invitation to comment 

ASB invites comments on the Exposure Draft from the public. The downloadable version is available at: https://resource.cdn.icai.org/55271asb44515.pdf 

How to comment 

Comments should be submitted using one of the following methods, so as to be received not later than June 10, 2019.

1. Electronically: Visit at the following link (Preferred method):
http://www.icai.org/comments/asb/
2. Email: Comments can be sent to: commentsasb@icai.in
3. Postal: Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002

Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in
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