IFRS Interpretations Committee(IC) issues Agenda Decisions to explain how the applicable principles and requirements in IFRS Standards issued by the International Accounting Standards Board (IASB) apply to a transaction or fact pattern. For this purpose, it first issues a Tentative Agenda Decision (TAD) seeking public comments from across the globe.

The Accounting Standards Board (ASB) of ICAI with the aim to provide an opportunity to the various stakeholders in India to raise their concerns and participate in International Standard-setting and implementation related activities, invites comments on the consultative documents issued by the IFRS IC.

Recently, the IFRS IC has issued the following TAD for public comments:

• Embedded Prepayment Option (IFRS 9)

The above-mentioned TAD issued by the IFRS IC, is open for public comments with last date as August 25, 2025. The downloadable version is available at https://resource.cdn.icai.org/87017asb-aps1468-tad-embedded-prepayment-option-ifrs9.pdf

Comments on the abovementioned TAD may be submitted through any of the following modes