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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 – Training Costs to Fulfil a Contract (IFRS 15 Revenue from Contracts with Customers) 11 October 2019 11 November 2019
Tentative Agenda Decision – Definition of a Lease: Shipping Contract
(IFRS 16 Leases
11 October 2019 11 November 2019
Tentative Agenda Decision – Translation of a Hyperinflationary Foreign Operation: Presenting Exchange Differences (IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies) 11 October 2019 11 November 2019
Tentative Agenda Decision – Cumulative Exchange Differences arising before a Foreign Operation becomes Hyperinflationary (IAS 21 and IAS 29) 11 October 2019 11 November 2019
Tentative Agenda Decision – Presenting Comparative Amounts when a Foreign Operation First becomes Hyperinflationary (IAS 21 and IAS 29) 11 October 2019 11 November 2019

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