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.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Deloitte comment letter on the IASB's annual improvements to IFRSs 2014-2016 cycle ED

Published on: Jan 27, 2016

We have responded to the IASB's Exposure Draft, Annual Improvements to IFRSs 2014-2016 Cycle, published in November 2015, which makes proposed amendments to three IFRSs.

We believe the annual improvement project is an efficient and effective method for handling isolated issues with IFRSs and support the amendments proposed in the exposure draft. In addition, we provided recommendations for drafting changes and amendments to transitional provisions.

Download the full comment letter below.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.