Deloitte comment letter on tentative agenda decision on IFRS 11 and IFRS 10 — Accounting for loss of control transactions

Published on: 06 Jun 2016

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the March IFRIC Update of the tentative decision not to take onto the Committee's agenda the issue of whether an entity should remeasure its retained interest in the assets and liabilities of a joint operation when the entity loses control of an asset or group of assets.

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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