Deloitte comment letters on IFRIC D16 and D17

  • Deloitte Comment Letter Image

19 Jul 2005

We have posted the following two Deloitte comment letters on IFRIC Draft Interpretations D16 and D17: (31k).

"We support the issuance of an IFRIC Interpretation clarifying that share-based payments may exist in scenarios where goods and services provided in exchange for the equity instruments may not be readily identifiable." We agree with the main approach in the draft interpretation and offer some suggestions for changes.
  • (33k). "We concur with the consensuses reached by the IFRIC on the issues set out in paragraph 6(a) and (b) of D17. Our concerns with the consensus on the issue set out in paragraph 6(c) are detailed in the Appendix to [our] letter."
  • You will find all past comment letters Here.

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