Deloitte comment letters (Other)

A key part of due process is constituent feedback. This page provides quick access to Deloitte comment letters on key proposals from various organizations, such as papers from regional and local standard setters, proposals from regulatory bodies, and responses to proposals from other relevant bodies.

Related Publications

Deloitte comments on GASB exposure draft on public-private and public-public partnership arrangements

Sep 13, 2019

Deloitte & Touche LLP has commented on the GASB's June 2019 exposure draft, "Public-Private and Public-Public Partnerships and Availability Payment Arrangements."

Deloitte comments on GASB exposure draft on subscription-based information technology arrangements

Aug 23, 2019

Deloitte & Touche LLP has commented on the GASB's May 2019 exposure draft, "Subscription-Based Information Technology Arrangements."

Deloitte comments on AICPA's proposed description criteria for an entity's production, manufacturing, or distribution system in a SOC for supply chain report

Mar 11, 2019

Deloitte & Touche LLP has commented on the Assurance Services Executive Committee (ASEC) of the American Institute of Certified Public Accountants (AICPA) on its "Proposed Description Criteria for a Description of an Entity’s Production, Manufacturing, or Distribution System in a SOC for Supply Chain Report."

Deloitte comments on GASB's proposed implementation guide on fiduciary activities

Feb 28, 2019

Deloitte & Touche LLP comments on the GASB's proposed Implementation Guide, "Fiduciary Activities."

Deloitte comments on GASB Preliminary Views documents

Feb 15, 2019

Deloitte & Touche LLP comments on the GASB's two preliminary views documents (PVs), Financial Reporting Model Improvements (PV 3-25) and Recognition of Elements of Financial Statements (PV 3-20).

Deloitte comments on GASB's ITC on revenue and expense recognition

Apr 27, 2018

Deloitte & Touche LLP comments on the GASB's Invitation to Comment (ITC) on "Revenue and Expense Recognition."

Deloitte comment letter on Basel’s expect credit losses consultative document Image

Deloitte writes comment letter to Basel Committee about consultative document on expected credit losses

May 01, 2015

Deloitte's IFRS Global Office supports the Basel Committee on Banking Supervision's initiative of introducing key supervisory principles for sound credit risk practices and for how these will interact with the accounting for expected credit losses for lending practices of banks.

Deloitte comment letter on IOSCO's proposed statement on non-GAAP financial measures

Dec 06, 2014

Deloitte's IFRS Global Office supports addressing the issue of non-GAAP financial measures at a global level as it is pervasive. In our view, non-GAAP financial measures have a role in corporate reporting because they can improve the communication between an issuer and its stakeholders, provided that they are reported in a consistent and unbiased manner. However, the letter notes that the regulatory approaches of various IOSCO members may not be easy to reconcile, given their differences of views about the role of non-GAAP financial measures in financial reporting. Deloitte's IFRS Global Office believes that it would be in the best interests of global securities markets if the statement was applied consistently in all IOSCO jurisdictions and not overlaid with local guidance.

Deloitte comment letter on the IPSASB strategy consultation

Jul 31, 2014

Deloitte's IFRS Global Office responds to the International Public Sector Accounting Standards Board’s (IPSASB) Strategy Consultation.

Deloitte comment letter on IFAC PAIB exposure draft "Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosures"

May 25, 2014

Deloitte's IFRS Global Office has submitted a letter of comment to the Professional Accountants in Business Committee (PAIB) of the International Federation of Accountants (IFAC) on its exposure draft for an International Good Practice Guidance (IGPG) on "Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosures."

Deloitte comment letter on IVSC ED ‘Credit and Debit Valuation Adjustments’

Mar 03, 2014

Deloitte's IFRS Global Office has submitted a letter of comment responding to the International Valuation Standards Council’s (IVSC) Exposure Draft "Credit and Debit Valuation Adjustments."

Deloitte comment letter on the IIRC "Consultation Draft of the International Integrated Reporting Framework"

Jul 19, 2013

Deloitte's IFRS Global Office has submitted a letter of comment responding to the International Integrated Reporting Council (IIRC) Consultation Draft of its proposed "International Integrated Reporting Framework."

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Deloitte comment letters (Other)

Related Publications

Deloitte comments on GASB exposure draft on public-private and public-public partnership arrangements

Deloitte comments on GASB exposure draft on subscription-based information technology arrangements

Deloitte comments on AICPA's proposed description criteria for an entity's production, manufacturing, or distribution system in a SOC for supply chain report

Deloitte comments on GASB's proposed implementation guide on fiduciary activities

Deloitte comments on GASB Preliminary Views documents

Deloitte comments on GASB's ITC on revenue and expense recognition

Deloitte writes comment letter to Basel Committee about consultative document on expected credit losses

Deloitte comment letter on IOSCO's proposed statement on non-GAAP financial measures

Deloitte comment letter on the IPSASB strategy consultation

Deloitte comment letter on IFAC PAIB exposure draft "Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosures"

Deloitte comment letter on IVSC ED ‘Credit and Debit Valuation Adjustments’

Deloitte comment letter on the IIRC "Consultation Draft of the International Integrated Reporting Framework"

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Correction list for hyphenation