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Deloitte comment letter on tentative agenda decision on IAS 39 — Accounting for embedded foreign currency derivatives in host contracts

Published on: Nov 25, 2014

Deloitte's IFRS Global Office has com­mented on the IFRS In­ter­pre­ta­tions Com­mit­tee ten­ta­tive decision not to take onto the Com­mit­tee’s agenda a request for guidance on whether an embedded foreign currency derivative in a license agreement is closely related to the economic characteristics of the host contract.

Deloitte's IFRS Global Office agrees with the IFRS In­ter­pre­ta­tions Com­mit­tee’s decision not to add this item onto its agenda for the reasons set out in the ten­ta­tive agenda decision.

Download the full comment letter below.

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