ASCG comment letter to the IFRS IC

Today, the ASCG has submitted a comment letter to the IFRS IC adressing the tentative agenda decisions taken in December 2020.

We agree with all tentative agenda decision. However, we have some comments on the decision on IAS 1 (Classification of liabilities with cove­nants as current or non-current) and on the decision on IAS 38 (Accounting for configuration or customizing costs with SaaS arrangements). In both cases, we suggest amending the wording of the decisions.