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We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee

  • Deloitte Comment Letter Image

01 Oct 2013

We have published our comment letters on IFRS Interpretations Committee agenda decisions on IFRS 10, IFRS 11, IAS 19 and IAS 32, as published in the July IFRIC Update.

More information about the issues is set out below:

Issue

More information

IFRS 10 Consolidated Financial Statements — Classification of puttable instruments that are non-controlling interests
IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements — Transitional provisions in respect of impairment, foreign exchange and borrowing costs
IAS 32 Financial Instruments: Presentation — Classification of a financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but giving the issuer the option to settle by delivering the maximum (fixed) number of shares
IAS 32 Financial Instruments: Presentation — Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ event
IAS 19 Employee Benefits — Actuarial assumptions — discount rate

You can access all our comment letters to the International Accounting Standards Board, IFRS Foundation, and IFRS Interpretations Committee here.

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.