IFRS Interpretations Committee Tentative Agenda Decisions


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

(1) Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9 Financial Instruments)

(2) Classification of Debt with Covenants as Current or Non-current (IAS 1 Presentation of Financial Statements)

(3) Attributing Benefit to Periods of Service (IAS 19 Employee Benefits)

(4) Configuration or Customisation Costs in a Cloud Computing Arrangement (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 25 January 2021.

You may provide your comments via email to us at technical@masb.org.my

Click here to submit your comments.