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:

• Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18 Presentation and Disclosure in Financial Statements)
   
• Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes (IFRS 18)
   
• Scope of the Requirement to Disclose Expenses by Nature (IFRS 18)
   
• Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)
   
• Updates to Committee's agenda decisions for IFRS 18 
  
  
• Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1 Presentation of Financial Statements) 

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 16 January 2026.

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