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Deloitte comment letters (Other)

Related Publications

  • Deloitte comment letter on EFRAG's disclosure framework Discussion Paper

    Jan 14, 2013

    Deloitte's IFRS Global Office has submitted a letter of comment responding to the European Financial Reporting Advisory Group (EFRAG), Autorité des Normes Comptables (ANC) and the UK Accounting Standards Board (ASB) Discussion Paper 'Towards a Disclosure Framework for the Notes'.

  • Deloitte comment letter on discussion paper on income taxes

    Jun 15, 2012

    Deloitte's IFRS Global Office has submitted a letter of comment responding to the European Financial Reporting Advisory Group's (EFRAG's) and the UK Accounting Standards Board's (ASB's) Discussion Paper, Improving the Financial Reporting of Income Tax.

  • Deloitte member firm comment letter on Eurostat IPSAS consultation

    May 22, 2012

    In our opinion, International Public Sector Accounting Standards (IPSAS) are suitable for implementation in the European Member States. We consider IPSAS to be high-quality accounting standards for governments, which in many respects, as amended to reflect specific public sector requirements, follow IFRS which provided consistency to international reporting in the private sector.

  • Deloitte comment letter on EFRAG Discussion Paper 'Considering the Effects of Accounting Standards'

    Aug 26, 2011

    We see effects analysis as one element in the comprehensive due process supporting the development of high-quality financial reporting standards. In the context of International Financial Reporting Standards, the due process is framed by and facilitates achieving the objective of high-quality financial reporting as defined in the IFRS Foundation Constitution and the Conceptual Framework for Financial Reporting (2010). We agree with the principle that effects analysis should be an element of the standard-setting process throughout the life cycle of a standard-setting project, including post-implementation reviews.

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