Deloitte comment letter on tentative agenda decision on IFRS 10 — Control of a structured entity by a junior lender

Published on: 20 Jan, 2015

We have commented on the IFRS Interpretations Committee's publication in the November IFRIC Update of the tentative decision not to take onto the Committee’s agenda a request for guidance on whether a structured entity created to lease a single asset under finance lease should be consolidated by a junior lender to the entity.

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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