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 - Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets (IFRS 9 Financial Instruments). 1 July 2019 30 July 2019
Tentative Agenda Decision - Compensation for Delays or Cancellations (IFRS 15 Revenue from Contracts with Customers) 1 July 2019 30 July 2019
Tentative Agenda Decision - Lessee’s Incremental Borrowing Rate (IFRS 16 Leases) 1 July 2019 30 July 2019
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
Tentative Agenda Decision - Disclosure of Changes in Liabilities arising from Financing Activities (IAS 7 Statement of Cash Flows) 1 July 2019 30 July 2019
Tentative Agenda Decision - Subsequent Expenditure on Biological Assets (IAS 41 Agriculture) 1 July 2019 30 July 2019