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The agenda papers and the agenda for the IFRS Interpretations Committee meeting to be held on 20 April 2021 are available.

The topics for discussion are:

  • Attributing Benefit to Periods of Service (IAS 19 Employee Benefits)
  • Classification of Debt with Covenants as Current or Non-current (IAS 1 Presentation of Financial Statements)
  • Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9 Financial Instruments)

View the agenda and agenda papers on the meeting page.