Interpretations Committee podcast December 2020

IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the final quarter of 2020. They reflect on topics discussed at the Interpretations Committee meeting in December 2020 as well as the recently published educational materials on climate-related matters; topics covered include reverse factoring arrangements, classification of debt as current or non-current, cloud computing arrangements, defined benefit plans and inflation cash flow hedge accounting.

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The International Accounting Standards Board (Board) develops IFRS Standards, required in more than 140 jurisdictions. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.