Deloitte comment letter on tentative agenda decision on IAS 16 and IAS 2 — Core inventories

Published on: 22 Sep 2014

We have commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for clarification on the accounting for ‘core inventories’ necessary to permit a production facility to start operating and to maintain subsequent production.

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.

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Deloitte comment letter on tentative agenda decision on IAS 16 and IAS 2 — Core inventories Image

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