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 – 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
Tentative Agenda Decision – Deferred Tax Related to an Investment in a Subsidiary (IAS 12 Income Taxes) 26 March 2020 24 April 2020
Tentative Agenda Decision – Sale and Leaseback with Variable Payments (IFRS 16 Leases) 26 March 2020 24 April 2020