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Deloitte comment letter on tentative agenda decision on demand deposits with restriction of use

Published on: 19 Nov 2021

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the September 2021 Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on whether an entity includes a demand deposit as a component of cash and cash equivalents in its statements of cash flows and financial position when the demand deposit is subject to contractual restrictions on use agreed with a third party.

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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