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