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

  • Deloitte Comment Letter Image

10 Jun 2014

We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 1, IAS 12, IAS 34, and IAS 39, as published in the March IFRIC Update.

More information about the issues is set out below:

IssueMore information
IAS 1 Presentation of Financial Statements — Disclosure requirements relating to assessment of going concern
IAS 12 Income Taxes — Recognition of deferred tax for a single asset in a corporate wrapper
IAS 34 Condensed Financial Statements — Condensed statement of cash flows
IAS 39 Financial Instruments: Recognition and Measurement — Classification of a hybrid financial instrument by the holder

You can access all our comment letters to the IASB, 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.