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IFRS Interpretations Committee Tentative Agenda Decision

Tentative Agenda Decision

The Malaysian Accounting Standards Board (MASB) is seeking comments from the public for the purpose of formulating responses to the IFRS Interpretations Committee (IFRIC) on the following tentative agenda decisions:

(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)     Over time transfer of constructed good (IAS 23 Borrowing Costs).

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

There are no specific questions raised but comments are most helpful if they contain a clear rationale and include any alternative the IFRIC should consider.

Invitation to comment

The Tentative Agenda Decisions are open for comment until 18 January 2019.

You may provide your comments online or email us at technical@masb.org.my.