Tentative agenda decisions

The following table lists tentative IFRS Interpretations Committee agenda decisions that are yet to be finalised, including tentative decisions that are still open for comment.  

You can access these tentative decisions by clicking on the name of the decision. This will take you to the relevant page on the IASB website, where you will also be able to submit your comment. 

We encourage you to have a look at the tentative agenda decisions and to share your views with us and with the IFRS Interpretations Committee. 

Date published	Tentative agenda decision	Comments due date
December 2021	Principal versus Agent: Software Reseller (IFRS 15)	8 February 2022
September 2021	Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9)	Closed
September 2021	Demand Deposits with Restrictions on use (IAS 7)	Closed
June 2021	Economic Benefits from Use of a Windfarm (IFRS 16)	Closed
June 2021	TLTRO III Transactions (IFRS 9 and IAS 20)  TLTRO III refers to the third programme of the targeted longer-term refinancing operations of the European Central Bank	Closed

 

If you want to comment to the NZASB on any tentative decision that is still open for comment, you can submit your comment to us using the form below. 

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