Deloitte comment letter on tentative agenda decision on warrants classified as financial liabilities on initial recognition

Published on: 25 May, 2021

We have commented on the IFRS Interpretations Committee's publication in the March 2021 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on whether an issuer reclassifies a derivative financial liability to equity after initial recognition in particular circumstances.

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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