IFRS Interpretations Committee Tentative Agenda Decision


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

  • Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers)

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 14 January 2022.

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