Superseded Tentative Agenda Decisions


The following superseded IFRIC Tentative Agenda Decisions (TAD) refer to TAD issued by the MASB simultaneously during the IFRIC's exposure period.

Title TAD Issuance Date  Agenda Decision issued by IFRIC
Borrowing Costs on Land (IAS 23 Borrowing Costs) 10 July 2018 September 2018
Expenditures on Qualifying Asset (IAS 23 Borrowing Costs) 10 July 2018 September 2018
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 September 2018
Assessment of promised goods or services (IFRS 15 Revenue from Contracts with Customers) 28 Sep 2018 January 2019
Investments in a subsidiary accounted for at cost: Partial disposal (IAS 27 Separate Financial Statements) 28 Sep 2018 January 2019
Investments in a subsidiary accounted for at cost: Step acquisition (IAS 27 Separate Financial Statements) 28 Sep 2018 January 2019
Deposits relating to taxes other than income tax (IAS 37 Provisions, Contingent Liabilities and Contingent Assets) 28 Sep 2018 January 2019
Over time transfer of constructed good (IAS 23 Borrowing Costs) 18 Dec 2018 March 2019
Customer’s right to access the supplier’s software hosted on the cloud (IAS 38 Intangible Assets) 18 Dec 2018 March 2019
Credit enhancement in the measurement of expected credit losses (IFRS 9 Financial Instruments) 18 Dec 2018 March 2019
Curing of a credit-impaired financial asset (IFRS 9 Financial Instruments) 18 Dec 2018 March 2019
Application of the highly probable requirement in a cash flow hedge relationship (IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement) 28 Sep 2018 March 2019
Subsurface Rights (IFRS 9 Financial Instruments) 18 Dec 2018 March 2019
Liabilities in relation to a joint operator’s interest in a joint operation (IFRS 11 Joint Arrangements) 28 Sep 2018 March 2019
Sale of output by a joint operator (IFRS 11 Joint Arrangements) 18 Dec 2018 March 2019
Costs to Fulfill a Contract (IFRS 15 Revenue from Contracts with Customers) 25 March 2019 June 2019
Holdings of Cryptocurrencies 25 March 2019 June 2019
Subsurface Rights (IFRS 16 Leases) 25 March 2019 June 2019
Effect of a Potential Discount on Plan Classification (IAS 19 Employee Benefits) 25 March 2019 June 2019
Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets (IFRS 9 Financial Instruments) 1 July 2019 September 2019
Compensation for Delays or Cancellations (IFRS 15 Revenue from Contracts with Customers) 1 July 2019 September 2019
Lessee’s Incremental Borrowing Rate (IFRS 16 Leases) 1 July 2019 September 2019
Presentation of Liabilities or Assets related to Uncertain Tax Treatments (IAS 1 Presentation of Financial Statements) 1 July 2019 September 2019
Disclosure of Changes in Liabilities arising from Financing Activities (IAS 7 Statement of Cash Flows) 1 July 2019 September 2019
Subsequent Expenditure on Biological Assets (IAS 41 Agriculture) 1 July 2019 September 2019
Lease Term and Useful Life of Leasehold Improvements (IFRS 16 Leases and IAS 16 Property, Plant and Equipment) 1 July 2019 November 2019
Definition of a Lease—Decision-making Rights (IFRS 16 Leases) 11 October 2019 January 2020
Translation of a Hyperinflationary Foreign Operation—Presenting Exchange Differences (IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies) 11 October 2019 March 2020
Cumulative Exchange Differences before a Foreign Operation becomes Hyperinflationary (IAS 21 and IAS 29) 11 October 2019 March 2020
Presenting Comparative Amounts when a Foreign Operation first becomes Hyperinflationary (IAS 21 and IAS 29) 11 October 2019 March 2020
Training Costs to Fulfil a Contract (IFRS 15 Revenue from Contracts with Customers) 11 October 2019 March 2020
Multiple Tax Consequences of Recovering an Asset (IAS 12 Income Taxes) 31 December 2019 April 2020
Player Transfer Payments (IAS 38 Intangible Assets 31 December 2019 June 2020
Deferred Tax Related to an Investment in a Subsidiary (IAS 12 Income Taxes) 26 March 2020 June 2020
Sale and Leaseback with Variable Payments (IFRS 16 Leases) 26 March 2020 June 2020
Supply Chain Financing Arrangements – Reverse Factoring 10 July 2020 December 2020