Deloitte comments on financial statement presentation
13 Apr 2009
Deloitte's IFRS Global Office has submitted to the IASB a Letter of Comment on the Joint IASB-FASB Discussion Paper: Preliminary Views on Financial Statement Presentation.
While we agree with many of the proposals in the discussion paper, we have identified a number of issues that we feel are essential to the development of a financial statement presentation model that provides useful information for users and can be practically implemented by preparers, including those noted below:
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