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Deloitte comment letter on tentative agenda decision on IAS 37 — Measurement of liabilities arising from emission trading schemes

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 to clarify the measurement of a liability that arises from an obligation to deliver allowances in an emissions trading scheme.

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, but would encourage the IASB to press ahead with its research project on emissions trading schemes as first step in addressing the many accounting issues presented by such schemes.

Download the full comment letter below.

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