Deloitte comment letter on tentative agenda decision on IAS 41 — Subsequent expenditure on biological assets

Published on: 20 Aug 2019

We have commented on the IFRS Interpretations Committee's publication in the June 2019 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on subsequent expenditure on biological assets.

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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