Deloitte comment letter on ED/2009/11 'Improvements to IFRSs'

Published on: 24 Nov 2009

We welcome the IASB’s continuing process to deal with certain amendments to IFRSs in an efficient and effective manner. Nonetheless, we have serious concerns regarding the quality and drafting of the 2009 amendments, as there is not always consistency between the Board’s intentions as expressed in the introduction, the Basis of Conclusions and the actual wording of the amendment.


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