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For more information please see the following websites: www.iasplus.com www.deloitte.com A Closer Look Financial instrument disclosures when applying Interest Rate Benchmark Reform Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16 Talking points • The Interest Rate Benchmark Reform amendments to IFRS 9 Financial Instruments … Team Genova Group. IAS 2018 Online Application Form Apply Online and. deferred tax would be recognised when equal amounts of taxable and deductible temporary differences … audit is cool audit method the unrecorded liability. tax accounting foundation level elearning deloitte. 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