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Deloitte comment letter on tentative agenda decision on IFRS 2 — Price difference between the institutional offer price and the retail offer price for shares in an initial public offering

Published on: Jan 21, 2014

Deloitte's IFRS Global Office has submitted a letter of comment responding to the IFRS Interpretations Committee's tentative decision not to take onto the Committee’s agenda a request for clarification of the accounting for a price difference between the institutional offer price and the retail offer price for shares issued in an initial public offering (IPO).

The letter, which expresses the views of Deloitte's IFRS Global Office only, 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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