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Deloitte comment letter on ED/2010/4 'Fair Value Option for Financial Liabilities'

Published on: 16 Jul 2010

We agree with the Board’s objective to address the issue of own credit risk in the measurement of financial liabilities and further agree with the Board’s decision to retain the basic model contained in IAS 39 Financial Instruments: Recognition and Measurement for classifying and measuring financial liabilities. However, we disagree with the Board’s conclusion that credit risk can be identified following the approach set out in IFRS 7 Financial Instruments: Disclosures.


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