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  4. December 2020 IFRS Interpretations Committee Update available
14 December 2020

December 2020 IFRS Interpretations Committee Update available

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The December 2020 IFRS Interpretations Committee Update is now available.

Topics discussed at the December 2020 meeting were as follows:

Committee’s tentative agenda decisions

  • Attributing Benefit to Periods of Service (IAS 19)
  • Classification of Debt with Covenants as Current or Non-current (IAS 1)
  • Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38)
  • Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9)

Committee’s agenda decisions

  • Supply Chain Financing Arrangements—Reverse Factoring

Other matters

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  • IFRS Interpretations Committee
  • Previous IFRIC Updates

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