IFRIC Update – April 20, 2021
Start date:
End date:
Location: London
On April 29, 2021, the IFRS Interpretations Committee released a summary of its April 20, 2021 meeting.
The following items were discussed:
Agenda decisions for Board consideration
- Attributing Benefit to Periods of Service (IAS 19 Employee Benefits)
- Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9 Financial Instruments)
Other matters
- Classification of Debt with Covenants as Current or Non-current (IAS 1 Presentation of Financial Statements)
- Work in Progress
Review the IFRIC Update and podcast on the International Accounting Standards Board's Web site.