Deloitte letter of comment on IFRIC D4
12 Mar 2004
We have posted Deloitte's Decommissioning, Restoration and Environmental Rehabilitation Funds (PDF 63k).
Our comments questioned the value added to the IFRS reporting requirements by the proposed Interpretation. "We do not believe that current practices, absent the draft Interpretation, are sufficiently diverse or inconsistent with the IFRS framework to justify the introduction of an IFRIC interpretation."
You will find all Past Deloitte Letters to IASB here.