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We comment on the IASB's post-implementation review of IFRS 13

  • Deloitte document (mid gray) Image

21 Sep 2017

We have responded to the IASB's Request for Information, “Post-implementation Review — IFRS 13 Fair Value Measurement,” that was published in May 2017.

We believe IFRS 13 has had a positive effect on financial reporting and applaud the IASB and FASB in achieving convergence between IFRS 13 and the US GAAP equivalent. In addition, we note several areas where further guidance would be beneficial and encourage the IFRS Foundation to work with other interested parties to ensure the consistent application of IFRS 13.

Please click to access the full comment letter.

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