Deloitte comment letter on tentative agenda decision on IAS 33 — Tax arising from payments on participating equity instruments
We have commented on the IFRS Interpretations Committee's publication in the March 2017 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the calculation of basic earnings per share when tax deductions are received in relation to dividends paid on instruments classified as equity.
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.