ANC comments on the IFRS-IC Tentative Agenda Decisions on IAS 1 and IAS 19 published in the December 2020 IFRIC Update

Date: 15 février 2021

ANC comments on the following IFRS-IC Tentative Agenda Decisions:
- Classification of Debt with Covenants as Current or Non-current (IAS 1 – Presentation of Financial Statements); and
- Attributing Benefit to Periods of Service (IAS 19 – Employee Benefits)

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