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 

July 2025

Determining and Accounting for Transaction Costs (IFRS 9)

6 October 2025

July 2025 Embedded Prepayment Option (IFRS 9)

6 October 2025

July 2025

Updates to Committee's agenda decisions for IFRS 18

6 October 2025

Date published 

Tentative agenda decision  

Comments due date 

December 2024

Assessing Indicators of Hyperinflationary Economies (IAS 29)

3 February 2025

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

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