This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Deloitte comment letters (IASB/IFRIC/IFRSF)

Related Publications

  • Deloitte comment letter on IASB Request for Information 'Rate Regulation'

    May 31, 2013

    We welcome the IASB’s initiative to collect information on the different forms of rate regulation as standard-setting activity on rate regulation needs to be underpinned by a comprehensive understanding of how rate regulation operates in a wide variety of jurisdictions and industries. We highlight that the forms of rate regulation and the mechanisms for rate setting vary greatly depending on the industry and jurisdiction.

  • 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.

All Related