Deloitte comment letter on tentative agenda decision on IAS 28 — Fund manager’s significant influence over a fund

Published on: 25 Nov 2014

We have com­mented on the IFRS In­ter­pre­ta­tions Com­mit­tee ten­ta­tive decision not to take onto the Com­mit­tee’s agenda a request for guidance on the factors that may indicate that a fund manager has significant influence over a fund that it manages and has a direct holding in.

We agree with the IFRS In­ter­pre­ta­tions Com­mit­tee’s decision not to add this item onto its agenda for the reasons set out in the ten­ta­tive agenda decision.

Download the full comment letter below.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.