DateLetters to IASB, IFRIC, IASCF, IASC, SIC in PDF Format
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March 2010Exposure Draft 2009/6: Management Commentary (25k)
February 2010Comment on Three IFRIC Agenda Decisions (See Note):
December 2009Comment on IFRIC Agenda Decision (See Note): IAS 39 – IFRS 2 Share-based Payment – Transactions in which the manner of settlement is contingent of future events (26k)
December 2009Exposure Draft 2009/13: Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (17k)
November 2009IASCF Exposure Document Part 2 of the Constitution Review: Proposals for Enhanced Public Accountability (77k)
November 2009Exposure Draft 2009/11 Improvements to IFRSs (84k)
November 2009Exposure Draft 2009/8: Rate Regulated Activities (49k)
October 2009IFRIC Draft Interpretation D25: Extinguishing Financial Liabilities with Equity Instruments (22k)
September 2009Exposure Draft 2009/10: Discount Rate for Employee Benefits (38k)
September 2009Exposure Draft 2009/5: Fair Value Measurement (126k)
September 2009Exposure Draft 2009/7: Financial Instruments: Classification and Measurement (141k)
September 2009Exposure Draft: Classification of Rights Issues (25k)
September 2009IASB Discussion Paper: Credit Risk in Liability Measurement (40k)
July 2009IASB Discussion Paper: Leases: Preliminary Views (102k)
July 2009Exposure Draft: ED/2009/2 Income Tax (189k)
July 2009Exposure Draft: Prepayments of a Minimum Funding Requirement (Proposed Amendments to IFRIC 14) (50k)
July 2009Exposure Draft: Derecognition - Proposed Amendments to IAS 39 and IFRS 7 (198k)
July 2009Exposure Draft: Due Process Handbook for XBRL Activities (26k)
June 2009IASB Discussion Paper: Preliminary Views on Revenue Recognition in Contracts with Customers (179k)
April 2009IASB Request for Views: Proposed FASB Amendments on Fair Value Measurement and Impairment Requirements (115k)
April 2009IASB Discussion Paper: Preliminary Views on Financial Statement Presentation (214k)
April 2009US SEC Proposal: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (82k)
April 2009Response to Financial Crisis Advisory Group (FCAG) Invitation to Comment:
March 2009IASCF Invitation to Comment: Review of the IASCF Constitution: Identifying Issues for Part 2 of the Review (165k)
March 2009Exposure Draft: ED 10 Consolidated Financial Statements (219k)
March 2009Exposure Draft: Relationships with the State – Proposed amendments to IAS 24 (186k)
March 2009Exposure Draft: Post-implementation Revisions to IFRIC Interpretations – Proposed amendments to IFRIC 9 and IFRIC 16 (177k)
January 2009Exposure Draft: Additional Exemptions for First Time Adopters – Proposed amendments to IFRS 1 (124k)
January 2009Exposure Draft: Embedded Derivatives – Proposed amendments to IFRIC 9 and IAS 39 (118k)
January 2009Exposure Draft: Discontinued Operations – Proposed amendments to IFRS 5 (117k)
January 2009Exposure Draft: Investments in Debt Instruments – Proposed Amendments to IFRS 7 (141k)
December 2008Exposure Draft: Improving Disclosures about Financial Instruments – Proposed Amendments to IFRS 7 (93k)
December 2008Comment on IFRIC Agenda Decision*: Regulatory Assets and Liabilities (16k)
December 2008Exposure Draft: Simplifying Earnings per Share – Proposed Amendments to IAS 33 (168k)
November 2008Exposure Draft: Proposed Improvements to IFRSs - 2008 (175k)
September 2008IASB Discussion Paper: Preliminary Views on an Improved Conceptual Framework for Financial Reporting – The Reporting Entity (196k)
September 2008IASB Exposure Draft: An Improved Conceptual Framework for Financial Reporting (152k):
  • Chapter 1 The Objective of Financial Reporting
  • Chapter 2 Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information
September 2008IASB Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits (174k)
September 2008IASB Discussion Paper: Reducing Complexity in Reporting Financial Instruments (243k)
September 2008IASCF Discussion Document: Review of the IASC Foundation Constitution 2008 (176k)
September 2008IASB Discussion Paper: Financial Instruments with Characteristics of Equity (277k)
August 2008US SEC Proposed Rule: Interactive Data to Improve Financial Reporting (155k)
June 2008Comment on IFRIC Agenda Decision (See Note): IAS 39 – Application of the Effective Interest Rate Method (136k)
May 2008US SEC Proposed Rule: Foreign Issuer Reporting Enhancements (29k)
April 2008IFRIC Draft Interpretation D24: Customer Contributions (144k)
April 2008IFRIC Draft Interpretation D23: Distributions of Non-cash Assets to Owners (170k)
March 2008IASB Exposure Draft: IFRS 2 and IFRIC 11 – IFRS 2 - Group and Treasury Share Transactions – Group Cash-settled Share-based Payment Transactions (153k)
February 2008IASB Exposure Draft: IFRS 1 – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (160k)
January 2008IASB Exposure Draft ED 9: Joint Arrangements (245k)
January 2008IASB Exposure Draft: Proposed Improvements to International Financial Reporting Standards (224k)
December 2007IASB Exposure Draft: IAS 39 Exposures Qualifying for Hedge Accounting (138k)
November 2007IASB Exposure Draft: IFRS for Small and Medium-sized Entities (284k)
November 2007IASB Discssion Paper: Preliminary Views on Insurance Contracts (172k)
November 2007SEC Concept Release: Allowing US Issuers to Prepare Financial Statements in Accordance With International Financial Reporting Standards (71k)
October 2007IFRIC Draft Interpretation D22: Hedges of a Net Investment in a Foreign Operation (188k)
October 2007IFRIC Draft Interpretation D21: Real Estate Sales (137k)
September 2007Proposed SEC Rule: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance With IFRSs Without Reconciliation to US GAAP (77k)
July 2007IASC Foundation Proposal: IASCF Proposal to Enlarge IFRIC from 12 to 14 Members (109k)
May 2007IASB Exposure Draft: Proposed Amendment to IAS 24 Related Party Disclosures – State-controlled Entities and the Definition of a Related Party (174k)
May 2007IASB Discussion Paper: Fair Value Measurements (287k)
April 2007Proposed Amendment to IFRS 1 First-time Adoption: Cost of an Investment in a Subsidiary (128k)
December 2006Comment on IFRIC Agenda Decision (See Note): IAS 39 – Derecognition of Financial Assets (120k)
November 2006IASB Discussion Paper: Conceptual Framework–Objective and Qualitative Characteristics (81k)
November 2006IFRIC Draft Interpretation D20: Customer Loyalty Programmes (45k)
October 2006IFRIC Draft Interpretation D19: IAS 19–The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements (49k)
October 2006Comment on IFRIC Agenda Decision*: IAS 39 – Testing of hedge effectiveness on a cumulative basis (122k)
October 2006IASB Exposure Draft: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation (139k)
September 2006IASC Foundation Proposal: Proposed IFRIC Due Process Handbook (112k)
September 2006IASB Exposure Draft: Proposed Amendments to IAS 23 Borrowing Costs (92k)
July 2006IASB Exposure Draft: Proposed Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation (90k)
May 2006IASB Exposure Draft: Proposed Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations (42k)
May 2006Exposure Draft ED 8: Operating Segments (45k)
March 2006IFRIC Draft Interpretation D18: Interim Financial Reporting and Impairment (30k)
March 2006IASB Discussion Paper: Measurement Bases for Financial Accounting - Measurement on Initial Recognition (30k)
March 2006IASB Discussion Paper: Management Commentary (71k)
October 2005IASB Exposure Draft: Draft Technical Correction 1 (24k)
October 2005Basel Committee on Banking Supervision's Consultative Document Supervisory Guidance on the Use of the Fair Value Option by Banks under International Financial Reporting Standards (24k)
October 2005IASB Exposure Draft: Proposed Amendments to IAS 19 Employee Benefits (33k)
October 2005IASB Exposure Draft: Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets (47k)
October 2005IASB Exposure Draft: Proposed Amendments to IFRS 3 Business Combinations (103k)
October 2005IASB Exposure Draft: Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements (53k)
October 2005EFRAG's Discussion Paper Achieving Consistent Application of IFRSs in the EU (441k)
September 2005Proposed IASB Policy on Technical Corrections (12k)
July 2005IASB Draft Memorandum of Understanding on the Role of Accounting Standard-setters (30k)
July 2005IASC Foundation Proposal: IASB Due Process Handbook (47k)
July 2005IASC Foundation Proposal: IFRIC Review of Operations (72k)
July 2005IFRIC Draft Interpretation D17: Group and Treasury Share Transactions (33k)
July 2005IFRIC Draft Interpretation D16: Scope of IFRS 2 (31k)
June 2005IASB Staff Questionnaire: Possible Recognition and Measurement Modifications for Small and Medium-sized Entities (89k)
June 2005IASB's Proposed Drafting for Day 1 Disclosures (34k)
May 2005IASB Exposure Draft: Amendments to IFRS 6 and IFRS 1 (57k)
May 2005IFRIC Draft Interpretation D15: Reassessment of Embedded Derivatives (45k)
May 2005IFRIC Draft Interpretations D12, D13, and D14: Service Concession Arrangements (135k)
April 2005IASB Staff Paper of 23 March 2005: Proposed Amendment to IAS 39: The Fair Value Option–Effective Date and Transition Provisions (51k)
March 2005IFRIC Draft Interpretation D11: Changes in Contributions to Employee Share Purchase Plans (ESPPs) (114k)
February 2005IASC Foundation Proposal: Review of the IASC Foundation Constitution: Proposals for Change (27k)
February 2005IFRIC Draft Interpretation D10: Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment (22k)
October 2004IASB Exposure Draft ED 7: Financial Instruments: Disclosures (99k)
October 2004IASB Exposure Draft: Proposed Amendments to IAS 39 – Transition and Initial Recognition of Financial Assets and Financial Liabilities (67k)
October 2004IASB Exposure Draft: Proposed Amendments to IAS 39 – Cash Flow Hedge Accounting of Forecast Intragroup Transactions (67k)
October 2004IASB Exposure Draft: Proposed Amendments to IAS 39 – Financial Guarantee Contracts and Credit Insurance (79k)
September 2004IFRIC Draft Interpretation D9: Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions (59k)
September 2004Letter to EFRAG on IAS 39 'Carve Out' (55k)
September 2004IASB Discussion Paper: Preliminary Views on Accounting Standards for Small and Medium-sized Entities (111k)
September 2004IFRIC Draft Interpretation D8: Members' Shares in Co-operative Entities (53k)
September 2004IFRIC Draft Amendment D7: Amendment to the Scope of Interpretation SIC 12 Consolidation–Special Purpose Entities (53k)
July 2004IASB Exposure Draft: Proposed Amendments to IAS 39 – The Fair Value Option (119k)
July 2004IASB Exposure Draft: Proposed Amendments to IFRS 3 – Combinations by Contract Alone or Involving Mutual Entities (20k)
July 2004IFRIC Draft Interpretation D6: Multi-employer Plans (55k)
July 2004Comments to EFRAG on EFRAG Endorsement of IAS 32 and IAS 39 (51k)
June 2004Comments on IASB's Paper Strengthening the IASB's Deliberative Processes dated 24 March 2004 (80k)
June 2004IASC Foundation Proposal: Opening Comments of Deloitte Chief Executive Officer Bill Parrett at IASC Foundation Constitution Public Hearing (26k)
May 2004IASC Foundation Proposal: IASC Foundation Constitution Public Hearing (68k)
May 2004IFRIC Draft Interpretation D5: Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time (73k)
April 2004IASB Exposure Draft ED 6: Exploration for and Evaluation of Mineral Resources (240k)
March 2004IFRIC Draft Interpretation D4: Decommissioning, Restoration and Environmental Rehabilitation Funds (63k)
March 2004IFRIC Draft Interpretation D3: Determining whether an Arrangement Contains a Lease (73k)
February 2004IASC Foundation Proposal: Identifying Issues for the IASC Foundation Constitution Review (66k)
November 2003IASB Exposure Draft: Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (141k)
October 2003IASB Exposure Draft ED 5: Insurance Contracts (163k)
October 2003IFRIC Draft Interpretation D2: Changes in Decommissioning, Restoration and Similar Liabilities (74k)
October 2003IASB Exposure Draft ED 4: (122k)
July 2003IFRIC Draft Interpretation D1: Emission Rights (59k)
April 2003IASB Exposure Draft ED 3: Business Combinations, and EDs on Amendments to IAS 36 and IAS 38 (216k)
March 2003IASB Exposure Draft ED 2: Share-Based Payment (230k)
February 2003IASC Foundation Proposal: Proposal for a Testing and Certification Programme (60k)
October 2002IASB Exposure Draft ED 1: First-Time Application of IFRS (63k)
October 2002IASB Exposure Draft: Proposed Amendments to IAS 32 Financial Instruments: Disclosure and Presentation, and IAS 39 Financial Instruments: Recognition and Measurement (139k)
September 2002IASB Exposure Draft: Proposed Improvements to International Accounting Standards (171k)
March 2002IASB Exposure Draft: Proposed Amendment to IAS 19 Employee Benefits: The Asset Ceiling (18k)
March 2002Shortness of 30-day Comment Period on Asset Ceiling ED (11k)
February 2002IASC Foundation Proposal: Proposed Changes to IASC Constitution (13k)
February 2002IASB Exposure Draft: Proposed Preface to IFRS (46k)
November 2001SIC Proposed Interpretations D33 and D34: Potential Voting Rights and Instruments or Rights Redeemable by the Holder (24k)
October 2001SIC Proposed Interpretations D28-D32 (36k)
  • SIC D28 Business Combinations – Measurement of Shares issued as Purchase Consideration
  • SIC D29 Disclosure – Service Concession Contracts
  • SIC D30 Reporting Currency – Translation from Measurement Currency to
  • Presentation Currency
  • SIC D31 Revenue – Barter Transactions Involving Advertising Services
  • SIC D32 Intangible Assets – Web Site Costs
October 2001Financial Instruments Joint Working Group Proposal (114k)
October 2001IASC Issues Paper: Extractive Industries (136k)
June 2001Potential IASB Agenda Project: IASB Improvements Project (46k)
December 2000G4+1 Position Paper: Leases: Implementation of a New Approach (142k)
December 2000G4+1 Position Paper: Share-Based Payments ("Stock Compensation") (182k)
September 2000IASC Exposure Draft: Limited Revisions to IAS 12 (9k)
September 2000IASC Exposure Draft: Limited Revisions to IAS 19 (16k)
September 2000IASC Exposure Draft E66: Limited Revisions to IAS 39(11k)
January 2000G4+1 Research Report: Performance Reporting (25k)
January 2000IASC Exposure Draft E65: Agriculture (26k)
November 1999IASC Exposure Draft E64: Investment Property (62k)
February 1999IASC Exposure Draft E63: Events after Balance Sheet Date (19k)
August 1998IASC Exposure Draft E62: Financial Instruments: Recognition and Measurement (56k)
December 1997IASC Exposure Drafts E60 and 61: Intangible Assets (20k)
December 1997IASC Exposure Draft E58: Discontinuing Operations (11k)
December 1997IASC Exposure Draft E57: Interim Financial Reporting (20k)
November 1997IASC Exposure Draft E59: Provisions, Contingent Liabilities and Contingent Assets (14k)
August 1997IASC Discussion Paper: Reporting Financial Assets and Financial Liabilities (17k)
August 1997IASC Exposure Draft E55: Impairment of Assets (26k)
May 1997IASC Draft Statement of Principles: Agriculture (20k)
April 1997IASC Exposure Draft E54: Employee Benefits (24k)
July 1997IASC Exposure Draft E56: Leases (16k)
December 1996IASC Exposure Draft E53: Presentation of Financial Statements (28k)
December 1996IASC Exposure Draft E50: Intangible Assets (16k)
October 1995IASC Draft Statement of Principles: Presentation of Financial Statements (24k)
July 1995IASC Exposure Draft E49: Income Taxes (18k)
Note: At each of its meetings, the International Financial Reporting Interpretations Committee considers recommendations of its staff about potential IFRIC agenda topics. When the IFRIC initially decides not to put a topic on its agenda, they report that tentative decision in the IFRIC Update newsletter and invite comments before making a final agenda decision. Deloitte provides written comments to the IFRIC on all tentative agenda decisions. We post on IAS Plus those Deloitte letters considered particularly significant, including those on which we disagree on a matter of principle.
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