Deloitte comment letters on tentative agenda decisions
11 Oct 2010
Deloitte's IFRS Global Office has submitted letters of comment to the IFRS Interpretations Committee on five tentative agenda decisions:
- Comment letter on tentative agenda decision: IAS 1 Presentation of Financial Statements — Current/non-current classification of a callable term loan (PDF 27k)
- Comment letter on tentative agenda decision: IAS 19 Employee Benefits — Accounting for a statutory employee profit sharing arrangement (PDF 27k)
- Comment letter on tentative agenda decision: IAS 32 Financial Instruments: Presentation — Put options written over non-controlling interests (PDF 33k)
- Comment letter on tentative agenda decision: IAS 36 Impairment of Assets — Calculation of value in use (PDF 27k)
- Comment letter on tentative agenda decision: IFRS 2 Share-based Payment — Share-based payment awards settled net of tax withholdings (PDF 33k)