Deloitte comment letter on tentative agenda decision on IAS 1 — Disclosure requirements relating to assessment of going concern

Published on: 10 Jun 2014

We have commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for clarification about the disclosures required in relation to material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.

We welcome the Committee’s clarification that disclosure of a significant judgement over an entity’s ability to continue as a going concern would provide valuable information to users.

Download the full comment letter below.


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.