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Deloitte comment letter on IASB ED/2012/2 - Annual improvements to IFRSs 2011–2013 cycle

Published on: Feb 18, 2013

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 supporting the proposed amendments in the exposure draft. However, we offer some recommendations for drafting changes and amendments to the transitional provisions.

Download the full comment letter below.


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