Two IFRIC final agenda decisions published in an addendum to April 2021 IFRIC Update

In its meeting held on 20 April 2021, IFRIC had finalised agenda decisions on:

• Attributing Benefit to Periods of Service (IAS 19 Employee Benefits)
• Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9 Financial Instruments)

In accordance with the Due Process Handbook, the IASB discussed the agenda decision in its May 2021 meeting and did not object to the agenda decision.

The final agenda decisions are now published in an addendum to the April 2021 IFRIC Update.

The addendum to the April 2021 IFRIC Update may be accessed here.