We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee

  • Deloitte Comment Letter Image

22 Sep 2014

We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 2, IAS 16, IAS 21, IAS 39 and IFRS 12, as published in the July IFRIC Update.

More information about the issues is set out below:

IssueMore information
IAS 16 Property, Plant and Equipment and IAS 2 Inventories — Core inventories
IAS 16 Property, Plant and Equipment — Accounting for proceeds and cost of testing on fixed assets
IAS 21 The Effects of Changes in Foreign Exchange Rates — Foreign exchange restrictions and hyperinflation
IAS 39 Financial Instruments — Holder's accounting for the exchange of equity instruments
IFRS 12 Disclosure of Interests in Other Entities — Disclosure of summarised financial information about material joint ventures and associates

You can access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee here.

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