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Deloitte comment letter on IASB ED/2014/2 "Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)"

Published on: Sep 15, 2014

Deloitte Touche Tohmatsu Limited has responded to the International Accounting Standards Board’s (IASB) Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28).

We are concerned that in respect of two of the three areas addressed, the proposals result in arrangements being differentiated on a basis other than the relevance of the resulting information.

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