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Deloitte comment letter on tentative agenda decision on IAS 1 — Issues relating to the application of IAS 1

Published on: 07 Apr 2014

We have commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for clarification of some of the presentation requirements of IAS 1 Presentation of Financial Statements.

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. However, we do not believe that paragraph 112(c) of IAS 1 (which relates specifically to the notes to the financial statements) is relevant to the presentation of additional columns in the primary statements.

Download the full comment letter below.

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