Deloitte comments on IFRIC D19

  • Deloitte Comment Letter Image

01 Nov 2006

Deloitte has submitted to the IASB our comments on IFRIC's Draft Interpretation D19 'IAS 19–The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements'.

Overall, we believe that the draft Interpretation provides useful clarifications and support its issue. However, our letter does set out some substantive comments. Click for Comment Letter (PDF 49k). Click for access to all Deloitte comment letters to IASB and IASC since 1995.

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