Deloitte comment letter on tentative agenda decision on IAS 24 — Related party disclosures

Published on: 01 Apr 2015

We have commented on the IFRS Interpretations Committee's publication in the January IFRIC Update of the tentative decision not to take onto the Committee’s agenda a request for guidance on the definition of ‘close members of the family of a person’ in the context of identifying related parties.

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.


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.