Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38)

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At its March 2021 meeting, the IFRS Interpretations Committee decided to finalise the agenda decision. In accordance with paragraph 8.7 of the IFRS Foundation’s Due Process Handbook the Board, at its April 2021 meeting, did not object to this agenda decision.

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International Accounting Standards Board April 2021

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