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- 'Superseded' Tentative Agenda Decisions
'Superseded' Tentative Agenda Decisions
The following superseded IFRS Interpretations Committee Tentative Agenda Decisions (TADs) were also issued by the MASB simultaneously during the Interpretations Committee's exposure period.
| Title | TAD Issuance Date | Agenda Decision published by Interpretations Committee |
|---|---|---|
| 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 |
| Physical Settlement of Contracts to Buy or Sell a Non-financial Item (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 |
| Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38) | 18 December 2020 | April 2021 |
| Attributing Benefit to Periods of Service (IAS 19 Employee Benefits) | 18 December 2020 | May 2021 |
| Hedging Variability in Cash Flows due to Real Interest Rates (IFRS 9 Financial Instruments) | 18 December 2020 | May 2021 |
| Costs Necessary to Sell Inventories (IAS 2 Inventories) | 16 February 2021 | June 2021 |
| Preparation of Financial Statements when an Entity is No Longer a Going Concern (IAS 10 Events after the Reporting Period) | 16 February 2021 | June 2021 |
| Non-refundable Value Added Tax on Lease Payments (IFRS 16 Leases) | 2 April 2021 | October 2021 |
| Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32 Financial Instruments: Presentation) | 2 April 2021 | October 2021 |
| Economic Benefits from Use of a Windfarm (IFRS 16 Leases) | 21 June 2021 | December 2021 |
| TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance) | 21 June 2021 | March 2022 |
| Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7 Statement of Cash Flows) | 27 September 2021 | April 2022 |
| Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers) | 13 December 2021 | May 2022 |
| Special Purpose Acquisition Companies (SPAC) : Classification of Public Shares as Financial Liabilities or Equity (IAS 32 Financial Instruments: Presentation) | 25 March 2022 | July 2022 |
| Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets) | 15 February 2022 | July 2022 |
| Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17 Insurance Contracts) | 25 March 2022 | July 2022 |
| Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition | 25 March 2022 | October 2022 |
| Lessor Forgiveness of Lease Payments (IFRS 9 Financial Instruments and IFRS 16 Leases) | 25 March 2022 | October 2022 |
| Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The Effects of Changes in Foreign Exchange Rates) | 21 June 2022 | October 2022 |
| Definition of a Lease—Substitution Rights (IFRS 16 Leases) | 9 December 2022 | March 2023 |
| Homes and Home Loans Provided to Employees | 24 March 2023 | October 2023 |
| Guarantee over a Derivative Contract (IFRS 9 Financial Instruments) | 24 March 2023 | October 2023 |
| Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) | 24 March 2023 | October 2023 |
| Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements) | 15 June 2022 | 30 January 2024 |
| Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations) | 21 September 2023 | 29 April 2024 |
| Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets) | 8 December 2023 | 29 April 2024 |
| Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments) | 8 December 2023 | 29 July 2024 |
| Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to Market’ Contracts (IAS 7 Statement of Cash Flows) | 21 June 2024 | 3 February 2025 |
| Guarantees Issued on Obligations of Other Entities | 19 September 2024 | 12 April 2025 |
| Recognition of Revenue from Tuition Fees (IFRS 15 Revenue from Contracts with Customers) | 19 September 2024 | 12 April 2025 |
| Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38 Intangible Assets) | 5 December 2024 | 12 April 2025 |
| Assessing Indicators of Hyperinflationary Economies (IAS 29 Financial Reporting in Hyperinflationary Economies) | 5 December 2024 | 28 July 2025 |
| Determining and Accounting for Transaction Costs (IFRS 9 Financial Instruments) | 9 July 2025 | 3 February 2026 |
| Embedded Prepayment Option (IFRS 9 Financial Instruments) | 9 July 2025 | 3 February 2026 |
| Updates to Committee’s agenda decisions for IFRS 18 Presentation and Disclosure in Financial Statements | 9 July 2025 | 3 February 2026 |
