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Deloitte comment letter on tentative agenda decision on IFRS 9 — Financial assets available for the election to present changes in fair value in other comprehensive income

Published on: 13 Jun 2017

We have commented on the IFRS Interpretations Committee's publication in the May 2017 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether financial instruments are eligible for the election to present changes in fair value in other comprehensive income in other comprehensive income if the issuer would present them as equity applying paragraphs 16A-16D of IAS 32 Financial Instruments: Presentation.

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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