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IASB Draft IFRIC Interpretations/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

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

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

Draft IFRIC on Stripping Costs in the Production Phase of a Surface Mine

CL_30Nov2010.pdf

30 November 2010

IFRIC D25 IASB Extinguishing Financial Liabilities with Equity Instruments

CL_5Oct2009.pdf

5 October 2009

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

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

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

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

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

Link

MASB’s submissions to IASB

Date

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