This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Deloitte comment letter on IFRS Interpretations Committee tentative agenda decision: IAS 28 — Impairment of investments in associates in separate financial statements

Published on: 28 Nov 2012

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda and with the conclusion that investments in subsidiaries, joint ventures and associates accounted for at cost in an entity’s separate financial statements in accordance with an accounting policy adopted under paragraph 38 of IAS 27 Consolidated and Separate Financial Statements (2008) or paragraph 10 of IAS 27 Separate Financial Statements (2011) are subject to the requirements of IAS 36 Impairment of Assets (although this conclusion differs from the Committee’s previous conclusion noted in the July 2009 IFRIC Update).


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.