We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee

  • Deloitte comment letter on tentative agenda decision on  IAS 12 — Deferred tax on associates Image

20 Jan 2015

We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 12, IAS 19, IFRS 10 and IFRS 11, as published in the November 2014 IFRIC Update.

More information about the issues is set out below:

IssueMore information
IAS 12 Income Taxes — Selection of applicable tax rate for measurement of deferred tax relating to investment in associate
IAS 19 Employee Benefits — Should longevity swaps held under a defined benefit plan be measured at fair value as part of plan assets or on another basis as a qualifying insurance policy?
IFRS 10 Consolidated Financial Statements — Control of a structured entity by an operating lessee
IFRS 10 Consolidated Financial Statements — Control of a structured entity by a junior lender
IFRS 11 Joint Arrangements — Application issues

You can access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee here.

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