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Deloitte comment letter on tentative agenda decision: IAS 39 — Scope of paragraph AG5

Published on: 05 Sep 2012

Response to the IFRS Interpretation Committee’s publication in the July 2012 IFRIC Update of the tentative decision not to take onto the IFRIC’s agenda a request for interpretation of whether paragraph AG5 of IAS 39 Financial Instruments: Recognition and Measurement could apply when determining the effective interest rate on initial recognition of the new Greek government bonds (GGBs) received as part of the restructuring of GGBs in March 2012.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

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