Deloitte comment letter on tentative agenda decision on guarantee over a derivative contract

Published on: 18 May, 2023

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the March 2023 IFRIC Update of the tentative agenda decision not to take onto the Committee’s agenda the request about whether, in applying IFRS 9, an entity accounts for a guarantee written over a derivative contract as a financial guarantee contract or a derivative.

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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