Deloitte comment letter on tentative agenda decision on a merger between a parent and its subsidiary

Published on: 12 Jul, 2023

We have commented on the IFRS Interpretations Committee's publication in the June 2023 IFRIC Update of the tentative agenda decision not to take onto the Committee’s agenda the request about how a parent entity that prepares separate financial statements applying IAS 27 accounts for a merger with its subsidiary in its separate financial statements.

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.

Please click to download our comment letter below.

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