We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
31 Jan 2017
We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 28, IFRS 10, and commodity loans, as published in the November 2016 IFRIC Update.
More information about the issues is set out below:
| Issue | Agenda decision supported? | More information |
|---|---|---|
| IAS 28 Investments in Associates and Joint Ventures — Fund manager's assessment of significant influence | yes | |
| IFRS 10 Consolidated Financial Statements — Investment entities and subsidiaries | yes | |
| Guidance on the accounting for a commodity loan transaction | yes |
You can access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee here.
