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Tentative Agenda Decision Pending

The Tentative Agenda Decisions listed below had been issued for public comment, the comment period of which had lapsed. They remain outstanding pending further review by the IFRS Interpretations Committee (IFRIC).

Title

MASB Issue Date

MASB Comment Deadline

Tentative Agenda Decision - Borrowing Costs on Land (IAS 23 Borrowing Costs)

10 July 2018

6 August 2018

Tentative Agenda Decision - Expenditures on Qualifying Asset (IAS 23 Borrowing Costs)

10 July 2018

6 August 2018

Tentative Agenda Decision - Determination of the exchange rate when there is a long-term lack of exchangeability (IAS 21 The Effects of Changes in Foreign Exchange Rates)

10 July 2018

6 August 2018