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Deloitte comment letter on tentative agenda decision on IAS 1 — Disclosure requirements relating to assessment of going concern

Published on: Jun 10, 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 about the disclosures required in relation to material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.

Deloitte's IFRS Global Office welcomes the Committee’s clarification that disclosure of a significant judgment over an entity’s ability to continue as a going concern would provide valuable information to users.

Download the full comment letter below.


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