Deloitte comment letter on tentative agenda decision on demand deposits with restriction of use

Published on: 19 Nov 2021

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the September 2021 Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on whether an entity includes a demand deposit as a component of cash and cash equivalents in its statements of cash flows and financial position when the demand deposit is subject to contractual restrictions on use agreed with a third party.

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.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.