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: Sale and Leaseback of an Asset in a Single-Asset Entity (IFRS 10 Consolidated Financial Statements and IFRS 16 Leases) 1 October 2020 30 October 2020