Deloitte comment letter on tentative agenda decision on IAS 39 — Holder's accounting for the exchange of equity instruments

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 guidance on the accounting by the holder of equity instruments in the circumstance in which the issuer exchanges its original equity instruments for new equity instruments in the same entity but with different terms.

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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