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We comment on two IFRS Interpretations Committee tentative agenda decisions

  • Deloitte document (mid gray) Image

19 Nov 2021

We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 7 and IFRS 9, as published in the September 2021 'IFRIC Update'.

More in­for­ma­tion about the issues is set out below:

Issue

Agenda decision supported?

More in­for­ma­tion

Cash Received via Electronic Transfer as Settlement of a Financial Asset (IFRS 9)

Yes. However, we believe that this issue should be referred to the Board to consider the wider consequences of the analysis in the TAD and to perform a comprehensive cost/benefit analysis before concluding on the matter.

o    Deloitte comment letter

o    Committee dis­cus­sion

Demand Deposits with Restrictions on Use (IAS 7)

Yes

o    Deloitte comment letter

o    Committee dis­cus­sion

Click to access all our comment letters to the IASB, IFRS Foun­da­tion, and IFRS In­ter­pre­ta­tions Committee.

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