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Deloitte comment letter on annual improvements ED (2011-2013 cycle)

  • Deloitte Comment Letter Image

Feb 18, 2013

Deloitte's IFRS Global Office has submitted a letter of comment responding to the IASB Exposure Draft 2012/2 — Annual improvements to IFRSs 2011–2013 Cycle.

We believe that the Annual Improvement Project is an efficient and effective method of handling isolated issues within IFRSs that are leading to divergent practice and support the proposed amendments in the exposure draft. However, we offer some recommendations for drafting changes and amendments to transitional provisions.

Click to access the comment letter.

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