IFRS Interpretations Committee Tentative Agenda Decision

The Malaysian Accounting Standards Board (MASB) invites comments from the public for the purpose of formulating responses to the IFRIC on the following Tentative Agenda Decisions:

(1)   Costs to Fulfil a Contract (IFRS 15 Revenue from Contracts with Customers).

(2)   Holdings of Cryptocurrencies.

(3)   Subsurface Rights (IFRS 16 Leases).

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

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 30 April 2019.

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