Deloitte comment letter on tentative agenda decision on IAS 36 — Recoverable and carrying amount of a cash-generating unit

Published on: 19 Jan, 2016

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 clarification of the guidance in paragraph 78 of IAS 36 on considering recognised liabilities in the determination of the recoverable amount of a cash-generating unit.

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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