Deloitte letter of comment on IFRIC D3

  • Deloitte Comment Letter Image

12 Mar 2004

We have posted Deloitte's Determining Whether an Arrangement Contains a Lease (PDF 73k).

In our view, an Interpretation in this area may be an improvement to current IFRS. However, "we have reservations regarding the application of the draft Interpretation and the consequences the theory supporting the consensus may cause." You will find all Past Deloitte Letters to IASB here.

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