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 

March 2026

Reassessment of Control (IFRS 10)

29 May 2026

Date published 

Tentative agenda decision  

Comments due date 

December 2025

Presentation of Taxes or Other Charges that are Not Income Taxes Within the Scope of IAS 12 (IFRS 18)

6 February 2026

December 2025

Updates to Committee's agenda decisions for IFRS 18

6 February 2026

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. 

All submissions will be published on the XRB website unless confidentiality is requested. If you object to the release of any information in your submission, please identify the specific parts and the reasons under the Official Information Act 1982. We reserve the right not to publish defamatory submissions.  Submissions are subject to the Official Information Act 1982 and the Privacy Act 2020. The XRB will handle personal information in accordance with these Acts.