Deloitte comment letter on tentative agenda decision on IFRS 13 — The fair value hierarchy when third-party consensus prices are used

Published on: 25 Nov 2014

We have com­mented on the IFRS In­ter­pre­ta­tions Com­mit­tee ten­ta­tive decision not to take onto the Com­mit­tee’s agenda a request for guidance on the circumstances in which prices that are provided by third parties would qualify as Level 1 in the fair value hierarchy.

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.

Download the full comment letter below.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.