Date recorded:

Agenda for the December 2020 IFRS Interpretations Committee meeting

Tuesday 1 December 2020

  • Administrative matters
  • New matters:
    • IAS 1 — Classification of debt with covenants as current or non-current
    • IAS 19 — Attributing benefit to periods of service
  • Agenda decision to finalise:
    • Supply chain financing arrangements — reverse factoring

Wednesday 2 December 2020

  • New matters:
    • IAS 38 — Configuration or customisation costs in a cloud computing arrangement
    • IFRS 9 — Hedging variability in cash flows due to real interest rates
  • Administration session:
    • Work in progress

Agenda papers for this meeting are available on the IASB's website.

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