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Deloitte comment letters (IASB/IFRIC/IFRSF)

Related Publications

  • Deloitte comment letter on tentative agenda decision on IFRS 2 - Intercompany recharges

    Apr 05, 2013

    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. We believe that this and other issues arising from common control issues could better be addressed following a conceptual analysis as part of the IASB’s research project on business combinations under common control.

  • Deloitte comment letter on tentative agenda decision on IAS 7 - Identification of cash equivalents

    Apr 05, 2013

    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. However, we note that the reference to a ‘three-month criterion’ in the tentative agenda decision is more definitive than the wording in paragraph 7 of IAS 7 and hence recommend that the wording of the agenda decision be amended.

  • Deloitte comment letter on proposed limited amendments to IFRS 9 (ED/2012/4)

    Mar 29, 2013

    We support the objective of the proposed amendments and the introduction of a third business model as it better captures the spectrum of business models that exist in reality. However, we believe that the third business model would be better defined as a residual category for assets that do not meet the conditions to be considered as held to collect contractual cash flows or as held to sell.

  • Deloitte comment letter on equity method ED

    Mar 22, 2013

    Deloitte's IFRS Global Office has submitted a letter of comment responding to the IASB exposure draft 'Equity Method: Share of Other Net Asset Changes'. While we welcome the initiative taken by the IASB to address the gap in the guidance on the application of the equity method of accounting, we do not agree with the proposed solution.

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