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Deloitte comment letter on tentative agenda decision on IAS 39 — Classification of a hybrid financial instrument by the holder

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 guidance on the classification by the holder of the host contract of a hybrid financial instrument.

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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