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Deloitte comment letter on tentative agenda decision on IAS 34 — Condensed statement of cash flows

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 on the requirements regarding the presentation and content of the condensed statement of cash flows in interim financial statements.

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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