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.

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