The IFRS Interpretations Committee (Committee) met remotely on 20 April 2021, and the topics for discussion were as follows:
Agenda decisions for Board consideration
- Attributing Benefit to Periods of Service (IAS 19 Employee Benefits)
- Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9 Financial Instruments)
Other matters
- Classification of Debt with Covenants as Current or Non-current (IAS 1 Presentation of Financial Statements)
- Work in Progress
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