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IASB Draft IFRIC Interpretations/IFRIC Tentative Agenda Decisions

IASB Draft IFRIC Interpretations

Please refer to the IASB website at www.ifrs.org for respective IASB documents.

Link MASB’s submissions to IASB Date
2016
Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration CL_19Jan2016 19 January 2016
Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments CL_19Jan2016 19 January 2016
2012
Draft IFRIC Interpretation DI/2012/2 on Put Options Written on Non-controlling Interests CL_1Oct2012 1 October 2012
Draft IFRIC Interpretation DI/2012/1 on Levies Charged by Public Authorities on Entities that Operate in a Specific Market CL_10Sep2012 10 September 2012
2010
Draft IFRIC on Stripping Costs in the Production Phase of a Surface Mine CL_30Nov2010.pdf 30 November 2010
2009
IFRIC D25 IASB Extinguishing Financial Liabilities with Equity Instruments CL_5Oct2009.pdf 5 October 2009
2008
IFRIC D24 Customer Contributions CL_D24_25Apr2008.pdf 25 April 2008
IFRIC D23 Distributions of Non-cash Assets to Owners CL_D23_25Apr2008.pdf 25 April 2008
2007
IFRIC D22 Hedges of a Net Investment in a Foreign Operation CL_5Oct2007.pdf 19 October 2007
IFRIC D21 Real Estates Sales CL_3Oct2007.pdf 5 October 2007
2006
IFRIC D20 Customer Loyalty Programmes CL_D20_31Oct2006.pdf 6 November 2006
IFRIC D19 IAS 19 The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements CL_D20_31Oct2006.pdf 31 October 2006
IFRIC D18 Interim Financial Reporting and Impairment CL_30Mar2006.pdf 31 March 2006
2005
IFRIC D17 IFRS 2 - Group and Treasury Share Transactions CL_D17_13July2005.pdf 18 July 2005
IFRIC D16 Scope of IFRS 2 CL_D16_13July2005.pdf 18 July 2005
IFRIC D15 Reassessment of Embedded Derivatives CL_D15_2June2005.pdf 31 May 2005
IFRIC D14 Service Concession Arrangements - The Intangible Asset Model CL_D14_2June2005.pdf 31 May 2005
IFRIC D13 Service Concession Arrangements - The Financial Asset Model CL_D13_2June2005.pdf 31 May 2005
IFRIC D12 Service Concession Arrangements - Determining the Accounting Model CL_D12_2June2005.pdf 31 May 2005
IFRIC D11 Changes in Contributions to Employee Share Purchase Plans CL_D11_14Feb2005.pdf 1 March 2005
IFRIC D10 Liabilities arising from Participating in a specific market - waste Electrical and Electronic Equipment CL_D10_14Feb2005.pdf 11 February 2005
2004
IFRIC D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions CL_D9_6Sept2004.pdf 21 September 2004
IFRIC D8 Members' Shares in Co-operative Entities CL_D8_6Sept2004.pdf 13 September 2004
IFRIC D7 Scope of SIC-12 Consolidation - Special Purpose Entities CL_D7_6Sept2004.pdf 13 September 2004

 

IFRIC Tentative Agenda Decisions

Please refer to the IASB website at www.ifrs.org for respective IASB documents.

Link MASB’s submissions to IASB Date

Tentative Agenda Decisions published in IFRIC Update March 2019:

1. Subsurface Rights (IFRS 16 Leases

2. Effect of a Potential Discount on Plan Classification (IAS 19 Employee Benefits)

3. Holdings of Cryptocurrencies

CL_15May2019 15 May 2019
Tentative Agenda Decisions – Over time transfer of constructed good (IAS 23 Borrowing Costs) CL_4Feb2019 4 February 2019

Tentative Agenda Decisions published in IFRIC Update December 2018:

1. Credit enhancement in the measurement of expected credit losses (IFRS 9 Financial Instruments).

2. Curing of a credit-impaired financial asset (IFRS 9 Financial Instruments).

3. Physical settlement of contracts to buy or sell a non-financial item (IFRS 9 Financial Instruments).

4. Sale of output by a joint operator (IFRS 11 Joint Arrangements).

5. Customer’s right to access the supplier’s software hosted on the cloud (IAS 38 Intangible Assets).

CL_1Feb2019 1 February 2019

Tentative Agenda Decisions published in IFRIC Update June 2018:

1. Borrowing Costs on Land (IAS 23 Borrowing Costs).

2. Expenditures on Qualifying Asset (IAS 23 Borrowing Costs).

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

CL_21Aug2018 21 August 2018
Tentative Agenda Decision - Liabilities in relation to a joint operator’s interest in a joint operation (IFRS 11 Joint Arrangements) CL_21Nov2018 21 November 2018
Tentative Agenda Decision - Investments in a subsidiary accounted for at cost: Partial disposal (IAS 27 Separate Financial Statements) CL_21Nov2018 21 November 2018
Tentative Agenda Decision - Investments in a subsidiary accounted for at cost: Step acquisition (IAS 27 Separate Financial Statements) CL_21Nov2018 21 November 2018
Tentative Agenda Decision - Deposits relating to taxes other than income tax (IAS 37 Provisions, Contingent Liabilities and Contingent Assets) CL_21Nov2018 21 November 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) CL_21Nov2018
21 November 2018
Tentative Agenda Decision - Assessment of promised goods or services (IFRS 15 Revenue from Contracts with Customers) CL_27Nov2018 27 November 2018