We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
10 Jun 2014
We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 1, IAS 12, IAS 34, and IAS 39, as published in the March IFRIC Update.
More information about the issues is set out below:
| Issue | More information |
|---|---|
| IAS 1 Presentation of Financial Statements — Disclosure requirements relating to assessment of going concern | |
| IAS 12 Income Taxes — Recognition of deferred tax for a single asset in a corporate wrapper | |
| IAS 34 Condensed Financial Statements — Condensed statement of cash flows | |
| IAS 39 Financial Instruments: Recognition and Measurement — Classification of a hybrid financial instrument by the holder |
You can access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee here.
