Deloitte comment letter on updating references to the Conceptual Framework

Published on: 25 Nov, 2015

Deloitte Touche Tohmatsu Limited has responded to the IASB's Exposure Draft ED/2015/4 Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32).

In our comment letter, we agree with the proposed amendments to reference to the Conceptual Framework and with the Board’s proposed means of transition.

Download the full comment letter below.


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.