Deloitte comment letter on tentative agenda decision on IAS 28 — Fund manager’s significant influence over a fund
We have commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for guidance on the factors that may indicate that a fund manager has significant influence over a fund that it manages and has a direct holding in.
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.
Download the full comment letter below.