Deloitte comment letter on tentative agenda decision on IAS 28 — Contributing property, plant and equipment to an associate

Published on: 20 Nov 2017

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the September 2017 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clar­i­fi­ca­tion on the accounting for a contribution of property, plant and equipment to a newly formed associate in return for shares in that associate.

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.

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Deloitte comment letter on tentative agenda decision on IAS 28 — Contributing property, plant and equipment to an associate Image

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