Deloitte comment letter on tentative agenda decision on IFRS 3 — Acquisition of a group of assets that does not constitute a business

Published on: 21 Aug, 2017

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the June 2017 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clar­i­fi­ca­tion on the accounting for an acquisition of a group of assets that does not constitute a business.

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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Deloitte comment letter on tentative agenda decision on IFRS 3 — Acquisition of a group of assets that does not constitute a business Image

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