Deloitte comment letter on tentative agenda decision on IFRS 15 — Assessment of promised goods or services
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 revenue by a stock exchange that provides a listing service to a customer.
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.