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Superseded Tentative Agenda Decisions

The following superseded IFRIC Tentative Agenda Decisions (TAD) refer to TAD issued by the MASB simultaneously during the IASB’s exposure period.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