December 2020 IFRIC meeting papers and agenda posted
26 November 2020
The agenda and meeting papers for the IFRIC meeting to be held on 1-2 December 2020 have been posted. Topics to be discussed are:
The topics for discussion are:
- IFRIC Update September 2020
- Classification of Debt with Covenants as Current or Non-current (IAS 1)
- Attributing Benefit to Periods of Service (IAS 19)
- Supply Chain Financing
- Configuration or Customisation Costs Cloud Computing Arrangement (IAS 38)
- Hedging variability in cash flows due to real interest rates (IFRS 9)
- Work in progress
The agenda and meeting papers may be accessed here.