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The agenda papers and the agenda for the IFRS Interpretations Committee meeting to be held on 1-2 December 2020 are available.

The topics for discussion are:

  • IFRIC Update September 2020
  • Classification of Debt with Covenants as Current or Non-current (IAS 1)
  • Attributing Benefit to Periods of Service (IAS 19)
  • Supply Chain Financing
  • Configuration or Customisation Costs Cloud Computing Arrangement (IAS 38)
  • Hedging variability in cash flows due to real interest rates (IFRS 9)
  • Work in progress

Find the agenda and agenda papers on the meeting page here.