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Deloitte comment letter on tentative agenda decision on IFRS 12 — Disclosure of summarized financial information about material joint ventures and associates

Published on: Sep 22, 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 on the requirements regarding the disclosure of summarized financial information on material joint ventures and associates.

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, although we note that the statement in the tentative agenda decision that no significant diversity in practice has been observed could be qualified by reference to the limited experience to date of application of IFRS 12.

Download the full comment letter below.

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