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Open for Comment
Title MASB Issue Date Comments due to MASB Comment Online
Tentative Agenda Decision - Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets (IFRS 9 Financial Instruments). 1 July 2019 30 July 2019 Comment Online
Tentative Agenda Decision - Compensation for Delays or Cancellations (IFRS 15 Revenue from Contracts with Customers). 1 July 2019 30 July 2019 Comment Online
Tentative Agenda Decision - Lessee’s Incremental Borrowing Rate (IFRS 16 Leases) 1 July 2019 30 July 2019 Comment Online
Tentative Agenda Decision - Lease Term and Useful Life of Leasehold Improvements (IFRS 16 Leases and IAS 16 Property, Plant and Equipment). 1 July 2019 30 July 2019 Comment Online
Tentative Agenda Decision - Presentation of Liabilities or Assets related to Uncertain Tax Treatments (IAS 1 Presentation of Financial Statements). 1 July 2019 30 July 2019 Comment Online
Tentative Agenda Decision - Disclosure of Changes in Liabilities arising from Financing Activities (IAS 7 Statement of Cash Flows). 1 July 2019 30 July 2019 Comment Online
Tentative Agenda Decision - Subsequent Expenditure on Biological Assets (IAS 41 Agriculture). 1 July 2019 30 July 2019 Comment Online