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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 (Interpretations Committee) on the following Tentative Agenda Decisions:
- Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16)
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)
There are no specific questions raised but comments are most helpful if they contain a clear rationale and include any alternative the Interpretations Committee should consider.
Invitation to comment
The Tentative Agenda Decisions are open for comment until 10 November 2025.
You may provide your comments via email to us at technical@masb.org.my.
Click here to submit your comments.
