December 2020 IFRS Interpretations Committee Update
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
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Attributing Benefit to Periods of Service (IAS 19)
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Classification of Debt with Covenants as Current or Non-current (IAS 1)
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Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38)
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Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9)
Committee’s agenda decisions
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Supply Chain Financing Arrangements—Reverse Factoring
Other matters
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Work in Progress