Deloitte comment letters (IASB)

Related Publications

  • Deloitte comment letter on amendments to IFRS 10

    Mar 22, 2012

    Deloitte's IFRS Global Office has submitted a letter of comment to the International Accounting Standards Board (IASB) on its Exposure Draft ED/2011/7 – Transition Guidance – Proposed amendments to IFRS 10.

  • Deloitte comment letter on IFRS for SMEs Q&As

    Feb 03, 2012

    Deloitte's IFRS Global Office has submitted a letter of comment to the SME Implementation Group regarding Draft Q&A Section 11, Issue 1: Fallback to IFRS 9 'Financial Instruments' and Draft Q&A Section 30, Issue 1: Recycling of cumulative exchange differences on disposal of a subsidiary.

  • Deloitte comment letter on investment entities

    Jan 05, 2012

    Deloitte's IFRS Global Office has submitted a letter of comment to the International Accounting Standards Board (IASB) on its Exposure Draft ED/2011/4 'Investment Entities'.

  • Deloitte comment letter on the IFRS Interpretations Committee's tentative decision on IAS 19

    Dec 05, 2011

    Deloitte's IFRS Global Office has submitted a letter of comment to the IFRS Interpretations Committee on its tentative decision not to take onto the Committee's agenda requests for Interpretations of IAS 19, Employee Benefits, with respect to providing guidance on the classification of 'Altersteilzeit' (ATZ) plans under the revised version of IAS 19 issued in June 2011.

  • Deloitte comment letter on ED/2011/3 'Mandatory Effective Date of IFRS 9'

    Oct 21, 2011

    We agree that deferral of the mandatory effective date of IFRS 9 Financial Instruments is necessary in order to allow entities to apply the requirements of all elements of IFRS 9 and, where applicable, the new standard on insurance contracts at the same time. However, given the current level of uncertainty on the timetable for completion of these projects we believe it is premature to determine what period of deferral would be sufficient to meet this objective.

  • Deloitte comment letter on ED/2011/2 'Improvements to IFRSs'

    Sep 05, 2011

    We are generally in agreement with the intentions of the proposed amendments, but are concerned that some amendments (in particular, those to IFRS 1 'First-time Adoption of International Financial Reporting Standards') may have unintended consequences.

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