Deloitte comment letter on tentative agenda decision on IFRS 10 — Investment entities and subsidiaries

Published on: 30 Jan 2017

We have commented on the IFRS Interpretations Committee's publication in the November 2016 IFRIC Update of the tentative decision not to take onto the Committee's agenda a request for clarification on various aspects of the investment entity requirements of IFRS 10.

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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