Accounting Standards Board
The Institute of Chartered Accountants of India
2nd April, 2026
Tentative Agenda Decision on Reassessment of Control (IFRS 10)

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:

  • Reassessment of Control (IFRS 10)

The above-mentioned TAD issued by the IFRS IC, is open for public comments with last date as May 2, 2026. The downloadable version is available at: https://resource.cdn.icai.org/91591asb-aps4686-ifrs10.pdf

Comments on the abovementioned TAD may be submitted through any of the following modes:
1. Electronically: Click on http://www.icai.org/comments/asb/ to submit comment online (Preferred mode)
2. Email: Comments can be sent to: commentsasb[at]icai[dot]in
3. Postal: Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, New Delhi 110 002

Further clarifications required, if any, may be sought by e-mail to asb[at]icai[dot]in

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