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.

Correction list for hyphenation

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