We comment on 13 IFRIC tentative agenda decisions

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

24 Jun 2009

Deloitte has submitted comments on 13 IFRIC tentative decisions not to add an item to its agenda.

In all cases, we agree with IFRIC's proposed decision. In the following two cases we make additional comments or recommendations to the IFRIC staff about how best to explain the reasons for the decision:
  • Meaning of significant and prolonged for the purpose of assessing impairment of financial instruments.
  • Impairment of an investment in an associate.
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