Deloitte comment letter on tentative agenda decision on IFRS 13 — The fair value hierarchy when third-party consensus prices are used

Published on: 25 Nov, 2014

We have com­mented on the IFRS In­ter­pre­ta­tions Com­mit­tee ten­ta­tive decision not to take onto the Com­mit­tee’s agenda a request for guidance on the circumstances in which prices that are provided by third parties would qualify as Level 1 in the fair value hierarchy.

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.


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