IFRS Interpretations Committee Tentative Agenda Decision

The Malaysian Accounting Standards Board (MASB) invites public comment for the purpose of formulating responses to the IFRS Interpretations Committee (Interpretations Committee) on the Tentative Agenda Decision: Reassessment of Control (IFRS 10 Consolidated 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 Decision is open for comment until 7 May 2026.

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

Click here to submit your comments.