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IFRS 3 — Mandatory purchase of non-controlling interests in a business combination obtaining control of listed entity

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Deloitte comment letter on tentative agenda decision on IFRS 15 — Revenue recognition in a real estate contract
20 Nov 2017
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; however, we recommend an amendment to the wording in the tentative agenda decision to highlight the distinction between control of an asset and of a right to sell or pledge that asset in the future.
Deloitte comment letter on tentative agenda decision on IAS 28 — Contributing property, plant and equipment to an associate
20 Nov 2017
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.
Deloitte comment letter on tentative agenda decision on IAS 28 — Acquisition of an associate or joint venture from an entity under common control
21 Aug 2017
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; however, we believe issues arising from common control transactions should be addressed holistically.
Deloitte comment letter on tentative agenda decision on IAS 38 — Goods acquired for promotional activities
21 Aug 2017
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; however, we do not believe with the assertion that transaction described is within the scope of IAS 38.
Deloitte comment letter on tentative agenda decision on IAS 37 — Costs considered in assessing whether a contract is onerous
21 Aug 2017
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.
Deloitte comment letter on tentative agenda decision on IFRS 3 — Acquisition of a group of assets that does not constitute a business
21 Aug 2017
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.
Deloitte comment letter on tentative agenda decision on IFRS 9 — Financial assets available for the election to present changes in fair value in other comprehensive income
13 Jun 2017
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.
Deloitte comment letter on tentative agenda decision on IAS 19 — Discount rate in a country that has adopted another country’s currency
23 May 2017
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, however we suggest several amendments that we think could help make the tentative agenda decision clearer.
Deloitte comment letter on tentative agenda decision on IAS 32 — Centrally cleared client derivatives
23 May 2017
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.
Deloitte comment letter on tentative agenda decision on IAS 41 — Biological assets growing on bearer plants
23 May 2017
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. However, we note that there exist a number of conceptual issues arising from the requirement of IAS 41 to split a single living organism into two units of account. We recognise that addressing such issues is outside the scope of the Interpretation Committee’s activities, but we recommend that the Board consider these issues, as part of the Post-implementation Review of IFRS 13.

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