Deloitte comment letter on tentative agenda decision on IAS 39 — Accounting for term-structured repo transaction

Published on: 21 Jan 2014

We have commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for clarification of the accounting for a series of transactions (a bond purchase, interest rate swap and repurchase agreement).

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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