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 |
8 February 2022 |
|
September 2021 |
Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9) |
Closed |
September 2021 |
Closed |
|
June 2021 |
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.
Date published |
Tentative agenda decision |
Comments due date |
Date published |
Tentative agenda decision |
Comments due date |
December 2023 | Climate-related Commitments (IAS 37) | 5 February 2024 |
December 2023 | Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8) | 5 February 2024 |
September 2023 | Payments Contingent on Continued Employment during Handover Periods (IFRS 3) | 20 November 2023 |
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.
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications