Deloitte comment letter on Discussion Paper 'Preliminary Views on Financial Statement Presentation'
We support the Board’s efforts to improve the usefulness of the information provided in an entity’s financial statements and help users make decisions in their capacity as capital providers. While we agree with many of the proposals in the Discussion Paper, we provide a number of comments we consider essential to the development of a financial statement presentation model that provides useful information for users and can be practically implemented by preparers.