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Deloitte comment letter on tentative agenda decision on IFRS 9 — Presentation of interest revenue for particular financial instruments

Published on: 29 Jan 2018

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the November 2017 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether the requirements of paragraph 82(a) of IAS 1 (as amended on publication of IFRS 9) affects the presentation of fair value gains and losses on derivative instruments that are not part of a designated and effective hedging relationships.

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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