Deloitte comment letters on tentative agenda decisions
23 Feb 2011
Deloitte's IFRS Global Office has submitted letters of comment to the IFRS Interpretations Committee on two tentative agenda decisions:
- Comment letter on tentative agenda decision: IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Inclusion of own credit risk in the discount rate (PDF 25k)
- Comment letter on tentative agenda decision: IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors – Application of the IAS 8 hierarchy (PDF 23k)
In both cases we agree with the decision not to add the issues to the agenda. Click here to view all of our past letters of comment.