Deloitte comment letter on tentative agenda decision on preparation of financial statements when an entity is no long a concern

Published on: 14 Apr 2021

We have commented on the IFRS Interpretations Committee's publication in the February 2021 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification about the preparation of financial statements when an entity is no longer a going concern.

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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