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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 - Credit enhancement in the measurement of expected credit losses (IFRS 9 Financial Instruments) 18 Dec 2018 18 Jan 2019
Tentative Agenda Decision - Curing of a credit-impaired financial asset (IFRS 9 Financial Instruments) 18 Dec 2018 18 Jan 2019
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
Tentative Agenda Decision - Sale of output by a joint operator (IFRS 11 Joint Arrangements) 18 Dec 2018 18 Jan 2019
Tentative Agenda Decision - Over time transfer of constructed good (IAS 23 Borrowing Costs) 18 Dec 2018 18 Jan 2019
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
Tentative Agenda Decision - Assessment of promised goods or services (IFRS 15 Revenue from Contracts with Customers) 28 Sep 2018 2 Nov 2018
Tentative Agenda Decision - Liabilities in relation to a joint operator’s interest in a joint operation (IFRS 11 Joint Arrangements) 28 Sep 2018 2 Nov 2018
Tentative Agenda Decision - Investments in a subsidiary accounted for at cost: Partial disposal (IAS 27 Separate Financial Statements) 28 Sep 2018 2 Nov 2018
Tentative Agenda Decision - Investments in a subsidiary accounted for at cost: Step acquisition (IAS 27 Separate Financial Statements) 28 Sep 2018 2 Nov 2018
Tentative Agenda Decision - Deposits relating to taxes other than income tax (IAS 37 Provisions, Contingent Liabilities and Contingent Assets) 28 Sep 2018 2 Nov 2018
Tentative Agenda Decision - Application of the highly probable requirement in a cash flow hedge relationship (IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement) 28 Sep 2018 2 Nov 2018