Deloitte comment letter on tentative agenda decision on IFRS 12 — Disclosures for a subsidiary with a material non-controlling interest and for a material joint venture or associate

Published on: 25 Nov 2014

Deloitte's IFRS Global Office has com­mented on the IFRS In­ter­pre­ta­tions Com­mit­tee ten­ta­tive decision not to take onto the Com­mit­tee’s agenda a request for guidance on the requirements of IFRS 12 to disclose information about a subsidiary that has non-controlling interests that are material to the reporting entity and summarised financial information about an associate or joint venture that is material to the reporting entity.

Deloitte's IFRS Global Office agrees 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.


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