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Deloitte comment letter on tentative agenda decision on IAS 16 — Disclosure of carrying amounts under the cost model

Published on: Apr 07, 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 clarification of whether an entity is required to reflect the capitalization of borrowing costs in disclosing the carrying amount that would have been recognized had property, plant and equipment stated at revalued amounts been carried under the cost model.

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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