Deloitte comment letter on impairment disclosures ED

Published on: 19 Mar 2013

Deloitte's IFRS Global Office has submitted a letter of comment responding to the IASB Exposure Draft 2013/1, Recoverable Amount Disclosures for Non-Financial Assets.

We support the amendments to IAS 36 proposed in the exposure draft. However, we offer some recommendations for drafting changes to add clarity.

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