December 2020 IFRS Interpretations Committee meeting agenda posted
20 Nov 2020
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held by video conference on 1-2 December 2020.
The Committee will discuss the following:
- Administrative matters
- IAS 1 — Classification of debt with covenants as current or non-current
- IAS 19 — Attributing benefit to periods of service
- Supply chain financing arrangements — reverse factoring
- IAS 38 — Configuration or customisation costs in a cloud computing arrangement
- IFRS 9 — Hedging variability in cash flows due to real interest rates
- Work in progress
The full agenda for the meeting can be found here. We will post any updates to the agenda, our comprehensive pre-meeting summaries as well as observer notes from the meeting on this page as they become available.