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Deloitte comment letter on Tentative Agenda Decision - IAS 32 - Classification of financial instruments that give the issuer the contractual right to choose the form of settlement

Published on: Jul 29, 2013

We have commented on the IFRS Interpretations Committee tentative decision not not to add to the Committee’s agenda a request for clarification of the classification as equity or as a liability of financial instruments giving the issuer a contractual right to settle in cash or in a fixed number of its own equity instruments.

We agree with the IFRS Interpretations Committee’s decision not to add this item to its agenda for the reasons set out in the tentative agenda decision.

Download the full comment letter below.


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