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Deloitte comment letters on recent tentative agenda decisions of the IFRS Interpretations Committee

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Business combinations under common control
Oct 22, 2019 12:15 PM
In this session, the Board discussed how a predecessor approach should be applied.
IAS 7 Statement of Cash Flows—Changes in liabilities arising from financing activities (Agenda Paper 7)
Sep 17, 2019 01:05 PM
The Committee decided, by a majority of votes, to finalise the agenda decision.
IAS 7 — Changes in liabilities arising from financing activities
Jun 11, 2019 11:35 AM
The Committee received a submission setting out feedback from users of financial statements in relation to the disclosure relating to changes in liabilities arising from financing activities applying IAS 7.
Implementation matters — Onerous contracts
May 14, 2019 02:45 PM
The Board discussed feedback received on its Exposure Draft 'Onerous Contracts—Cost of Fulfilling a Contract'. No decisionswere asked of the Board.
IAS 7 — Classification of short-term loans and credit facilities
Jun 12, 2018 10:45 AM
The staff recommend confirming the tentative agenda decision as published in IFRIC Update in March 2018 with no changes.
Goodwill and impairment
May 23, 2018 12:45 PM
The Board discussed the research project on goodwill and impairment as a follow-up of the post-implementation review of IFRS 3.
IAS 7 — Short-term loans and credit facilities
Mar 13, 2018 02:30 PM
The Committee received a request asking about the types of borrowings an entity can include in its statement of cash flows as a component of cash and cash equivalents.
IAS 28 — Contributing property, plant and equipment to an associate
Jan 16, 2018 12:00 PM
The staff recommended that the Committee finalise a tentative decision not to add to its agenda a project to interpret how an entity accounts for a transaction in which it contributes property, plant and equipment to a newly-formed associate in exchange for shares in that associate.
IFRS 3 — Acquisition of a group of assets
Nov 20, 2017 01:10 PM
The Committee was asked to finalise the agenda decision. Ten comment letters were received. Seven of the respondents disagreed with the IC’s decision not to add the issue to its agenda.
IAS 28 — Acquisition of an associate or joint venture from an entity under common control
Sep 12, 2017 02:35 PM
The Committee will be asked to finalise the agenda decision. Eleven comment letters were received and the responses were mixed: five agreed with the IC, five disagreed and one had mixed views.

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