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

  • Deloitte comment letter on investment entities Image

25 Nov 2014

We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 28, IAS 39, IFRS 12, IFRS 13, and IFRIC 21, as published in the September IFRIC Update.

More in­for­ma­tion about the issues is set out below:

IssueMore information

IAS 28 Investments in Associates and Joint Ventures — Fund manager’s significant influence over a fund

IAS 39 Financial Instruments: Recognition and Measurement — Accounting for embedded foreign currency derivatives in host contracts

IFRS 12 Disclosure of Interests in Other Entities — Disclosures for a subsidiary with a material non-controlling interest and for a material joint venture or associate

IFRS 13 Fair Value Measurement — The fair value hierarchy when third-party consensus prices are used

IFRIC 21 Levies — Levies raised on production property, plant and equipment

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.