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
Other matters
- Work in Progress
