April 2021 IFRS Interpretations Committee Update
IFRIC Update is a summary of the decisions reached by the IFRS Interpretations
Committee (Committee) in its public meetings. Past Updates can be found in the
IFRIC
Update archive.
The Committee met on 20 April 2021 and discussed:
Agenda decisions for Board consideration
-
Attributing Benefit to Periods of Service (IAS 19 Employee Benefits)—Agenda Paper 2
-
Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9 Financial Instruments)—Agenda Paper 4
Other matters
-
Classification of Debt with Covenants as Current or Non-current (IAS 1 Presentation of Financial Statements)—Agenda Paper 3
-
Work in Progress—Agenda Paper 5