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 

June 2021 

Economic Benefits from Use of a Windfarm (IFRS 16) 

16 August 2021 

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  

16 August 2021 

March 2021 

Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32) 


March 2021 

Non-refundable Value Added Tax on Lease Payments (IFRS 16) 



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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