Deloitte comment letter on draft agenda decision on IAS 19 — pre-tax or post-tax discount rate
Published on:
04 Jun, 2013
![Deloitte comment letter on draft agenda decision on IAS 19 — pre-tax or post-tax discount rate Image]()
Deloitte Touche Tohmatsu Limited has responded to the IFRS Interpretation Committee’s publication in the March 2013 IFRIC Update of the tentative decision not to take onto the IFRIC’s agenda a request for clarification on whether a pre or post-tax discount rate should be applied in respect of a defined benefit plan which is subject to tax on contributions received and investment income earned.
We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.
