This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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

  • Deloitte Comment Letter Image

22 Sep 2014

We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 2, IAS 16, IAS 21, IAS 39 and IFRS 12, as published in the July IFRIC Update.

More information about the issues is set out below:

IssueMore information
IAS 16 Property, Plant and Equipment and IAS 2 Inventories — Core inventories
IAS 16 Property, Plant and Equipment — Accounting for proceeds and cost of testing on fixed assets
IAS 21 The Effects of Changes in Foreign Exchange Rates — Foreign exchange restrictions and hyperinflation
IAS 39 Financial Instruments — Holder's accounting for the exchange of equity instruments
IFRS 12 Disclosure of Interests in Other Entities — Disclosure of summarised financial information about material joint ventures and associates

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.