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Deloitte comment letter on the IASB's second agenda consultation

Published on: Jan 04, 2016

We have responded to the IASB's Request for Views document that the IASB published in August 2015 to launch its second public consultation to seek broad public input on the strategic direction and overall balance of its future work programme.

We support the emphasis placed on completing the remaining major projects. We also note that the Board should allocate sufficient resources to the implementation of these standards, of the forthcoming IFRS 16 Leases, and of the recently published standards IFRS 9 and IFRS 15. We welcome the attention given to research projects.

However, we miss a sense of context how the Board sees its current standard-setting priorities in relation to a wider and more long-term view of financial and corporate reporting.

Download the full comment letter below.

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