Deloitte comment letter on the SME Implementation Group draft Q&As (third batch)
Deloitte's IFRS Global Office has submitted a letter of comment to the SME Implementation Group on its Third batch of SME Implementation Group questions and answer documents.
In the comment letter, we re-iterate our concern over whether the level of SME Implementation Group's due process applied to the Q&As is appropriate and consistent with other similar activities at the IFRS Foundation and IASB. As regards the Q&As included in this batch of documents we question their appropriateness for the following reasons:
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