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Open for Comment
Title MASB Issue Date Comments due to MASB Comment Online
Tentative Agenda Decision - Credit enhancement in the measurement of expected credit losses (IFRS 9 Financial Instruments)
18 Dec 2018 18 Jan 2019 Comment Online
Tentative Agenda Decision - Curing of a credit-impaired financial asset (IFRS 9 Financial Instruments) 18 Dec 2018 18 Jan 2019 Comment Online
Tentative Agenda Decision - Physical settlement of contracts to buy or sell a non-financial item (IFRS 9 Financial Instruments) 18 Dec 2018 18 Jan 2019 Comment Online
Tentative Agenda Decision - Sale of output by a joint operator (IFRS 11 Joint Arrangements) 18 Dec 2018 18 Jan 2019 Comment Online
Tentative Agenda Decision - Over time transfer of constructed good (IAS 23 Borrowing Costs) 18 Dec 2018 18 Jan 2019 Comment Online
Tentative Agenda Decision - Customer’s right to access the supplier’s software hosted on the cloud (IAS 38 Intangible Assets) 18 Dec 2018 18 Jan 2019 Comment Online