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Deloitte comment letter on the IASB's removal of fixed dates exposure draft

  • Deloitte Comment Letter Image

25 Oct 2010

Deloitte's IFRS Global Office has submitted a letter of comment to the IASB on exposure draft ED/2010/10 Removal of Fixed Dates for First-time Adopters.

The proposal would amend IFRS 1 by replacing references to a fixed transition date of 1 January 2004' with the date of transition to IFRSs'.

We agree with the Board's proposal and its justification articulated in the Basis for Conclusion.

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