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 – Multiple Tax Consequences of Recovering an Asset (IAS 12 Income Taxes) 31 December 2019 4 February 2020
Tentative Agenda Decision – Player Transfer Payments (IAS 38 Intangible Assets)  31 December 2019 4 February 2020