Deloitte comment letter on tentative agenda decision on IAS 37 — payments relating to taxes other than income tax
We have commented on the IFRS Interpretations Committee's publication in the September 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition of an asset in respect of payments for taxes other than income tax.
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.