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Superseded Tentative Agenda Decisions

The following superseded IFRIC Tentative Agenda Decisions (TAD) refer to TAD issued by the MASB simultaneously during the IASB’s exposure period.

Title

Issuance Date 

Status/ Remarks

Tentative Agenda Decision - Borrowing Costs on Land (IAS 23 Borrowing Costs)

10 July 2018

IFRIC Agenda Decision published in September 2018

Tentative Agenda Decision - Expenditures on Qualifying Asset (IAS 23 Borrowing Costs)

10 July 2018

IFRIC Agenda Decision published in September 2018

Tentative Agenda Decision - Determination of the exchange rate when there is a long-term lack of exchangeability (IAS 21 The Effects of Changes in Foreign Exchange Rates)

10 July 2018

IFRIC Agenda Decision published in September 2018

Agenda Decision - Assessment of promised goods or services (IFRS 15 Revenue from Contracts with Customers)

28 Sep 2018

IFRIC Agenda Decision published in January 2019.

Agenda Decision - Investments in a subsidiary accounted for at cost: Partial disposal (IAS 27 Separate Financial Statements) 28 Sep 2018 IFRIC Agenda Decision published in January 2019.
Agenda Decision - Investments in a subsidiary accounted for at cost: Step acquisition (IAS 27 Separate Financial Statements) 28 Sep 2018 IFRIC Agenda Decision published in January 2019.
Agenda Decision - Deposits relating to taxes other than income tax (IAS 37 Provisions, Contingent Liabilities and Contingent Assets) 28 Sep 2018 IFRIC Agenda Decision published in January 2019.