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Deloitte comment letter on ED 'Proposed Improvements to IFRSs'

Published on: 11 Jan 2008

We welcome the Board’s initiative to deal with minor issues in an efficient way to ensure the high quality of IFRSs. However, we believe it is not clear what are regarded by the Board as minor amendments and how such amendments are distinguished from ‘major’ amendments.

We believe that several of the proposed amendments are major amendments to IFRSs and should be exposed as separate documents because the proposed amendments either change or challenge important principles in IFRSs or have consequences beyond the situation the amendment is aiming to address.

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