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. 

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. 

Date published 

Tentative agenda decision

Comments due date 

December 2024

Assessing Indicators of Hyperinflationary Economies (IAS 29)

3 February 2025

December 2024

Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)

3 February 2025

Date published 

Tentative agenda decision  

Comments due date 

September 2024

Guarantees Issued on Obligations of Other Entities

18 November 2024

September 2024

Recognition of Revenue from Tuition Fees (IFRS 15)

18 November 2024

June 2024

Classification of Cash Flows related to Variation Margin Calls on 'Collateralised-to-Market' Contracts (IAS 7)

19 August 2024

Comments can also be made to the NZASB by using the form below. 

We intend on publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 2020 also applies.