Deloitte comment letter on tentative agenda decision on IFRS 15 — Assessment of promised goods or services

Published on: 21 Nov, 2018

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the September 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition of revenue by a stock exchange that provides a listing service to a customer.

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.

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