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Deloitte comment letter on IFAC PAIB exposure draft "Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosures"

Published on: May 25, 2014

Deloitte's IFRS Global Office has responded to the Professional Accountants in Business Committee (PAIB) of the International Federation of Accountants (IFAC) on its exposure draft for an International Good Practice Guidance (IGPG) on Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosures.

The letter, which expresses the views of Deloitte's IFRS Global Office only, supports the objective of achieving a set of commonly shared guidelines on the presentation of, and information about, supplementary financial measures (SFMs), whose objective would be ensuring the quality, transparency and usefulness of the financial information provided to users, regardless of the placement of SFMs used by entities.  However, the letter notes a number of points and concerns.

Download the full comment letter below.

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