Deloitte comment letter on tentative agenda decision on IFRS 3 — Acquisition of a group of assets that does not constitute a business

Published on: 21 Aug 2017

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the June 2017 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clar­i­fi­ca­tion on the accounting for an acquisition of a group of assets that does not constitute a business.

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.

Download

Deloitte comment letter on tentative agenda decision on IFRS 3 — Acquisition of a group of assets that does not constitute a business Image

Related Topics

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.