Deloitte comment letters on IFRIC's tentative agenda decisions
Jul 18, 2012
Deloitte's IFRS Global Office has submitted three letters of comment responding to the IFRS Interpretation Committee's tentative agenda decisions from the May 2012 IFRIC Update.
The comment letters are (click to view summary page):
- Tentative agenda decision: IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and IAS 17 Leases – Purchase of right to use land
- Tentative agenda decision: IAS 19 Employee Benefits — Accounting for contribution-based promises — Impact of the 2011 amendments to IAS 19
- Tentative agenda decision: IAS 39 Financial Instruments: Recognition and Measurement—Accounting for different aspects of restructuring Greek Government Bonds