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Deloitte comment letter on IFRIC tentative agenda decision regarding purchase of right to use land

Published on: 18 Jul 2012

Deloitte's IFRS Global Office has submitted a letter of comment responding to the IFRS Interpretation Committee's (IFRIC's) May 2012 'IFRIC Update' on the tentative decision not to include the request for interpretation of whether a purchase of a right to use land under the laws and regulations of a specific jurisdiction should be accounted for as a purchasse of property, plant and equipment, a purchase of an intangible asset or a  lease onto the IFRIC agenda.

We agree with the IFRIC's decision on the reasons given in the tentative agenda decision.


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