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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

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.