Administrative session
Date recorded:
Work in progress (Agenda Paper 4)
There are two matters that have yet to be presented to the Committee:
- Hedge of variability in cash flows in real terms: Application of the cash flow hedge accounting requirements in IFRS 9 when an entity hedges variability in cash flows in real terms.
- Configuration or customisation costs in a cloud computing arrangement: The accounting for upfront costs of configuring or customising the supplier’s software in a particular type of cloud computing arrangement.