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Deloitte comment letter on tentative agenda decision on IFRS 9 — Transition for hedge accounting

Published on: 30 Nov 2015

We have commented on the IFRS Interpretations Committee's publication in the September IFRIC Update of the tentative decision not to take onto the Committee’s agenda a request for guidance in respect of two issues pertaining to hedge designation and hedge accounting in situations in which an entity makes the transition from IAS 39 Financial Instruments: Recognition and Measurement to IFRS 9 Financial Instruments.

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 but recommend that context be added to the tentative agenda decision by an explanation of the circumstances that give rise to the issues.

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